HC directs AO to consider representation of Assessee – Section 148A(d)

Purnadisha Trading Private Limited Vs Union of India (Calcutta High Court) Petitioner in this writ petition has challenged the impugned order dated March 30, 2022 under section 148A(d) of the Income Tax Act, 1961 (Annexure P1/p.21) on the grounds that the impugned order dated March 30, 2022 has been passed by the assessing officer concerned by changing his stand taken at the time of issuing the notice under section 148A(b) of the 1961 Act; and further that petitioner’s representation dated March 25, 2022 (p.170) has not at all been considered and discussed for consideration in the impugned o...