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Case Name : Expandable Enterprises Private Limited Vs ITO (Calcutta High Court)
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Expandable Enterprises Private Limited Vs ITO (Calcutta High Court) Introduction: In the case of Expandable Enterprises Private Limited vs. ITO, the Calcutta High Court dismissed a writ petition challenging an order under Section 148A(d) of the Income Tax Act, 1961, due to the jurisdiction of the “Specified Authority” remaining unchallenged. The order was passed after taking approval from the “Specified Authority” and considering the petitioner’s objection. Analysis: The petitioner contested the legality and merits of the approval given by the “Specified Aut...
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