Case Law Details
Case Name : Pratima Halder Vs Union of India and others (Calcutta High Court)
Related Assessment Year :
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All High Courts Calcutta High Court
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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 jurisdictio
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