Case Law Details
Pratima Halder Vs Union of India and others (Calcutta High Court)
The case of Pratima Halder Vs Union of India before the Calcutta High Court revolves around the denial of a personal hearing in tax assessment proceedings under Section 148A(d) of the Income Tax Act, 1961.
Pratima Halder contested a show cause notice issued under Section 148A(b) of the Income Tax Act for the assessment year 2020-21. She argued that the notice was invalid since the underlying transaction did not occur during the relevant period covered by the notice. Additionally, she challenged the jurisdiction of the Assessing Officer under Section 151A of the Act to issue the notice.
The petitioner also raised an important procedural issue regarding the denial of a personal hearing. Despite the provisions in Section 148A(b) allowing for an opportunity to be heard, the Assessing Officer proceeded without granting Halder a personal hearing. This procedural lapse formed a significant ground of challenge in the petition.
During the court proceedings, the respondent argued that Halder had not explicitly requested a personal hearing, hence none was granted. They further contended that the timing of the transaction in question was subject to investigation and not within the purview of the court’s review under extraordinary jurisdiction.
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