HC dismisses Writ due to detailed Section 147 order with extensive reasons

GK Sports Vs  National Faceless Assessment Center (Calcutta High Court) The Court dismissed the writ petition arguing that the impugned assessment order under Section 147 of the Act was, in fact, an appealable order, and had been passed providing extensive reasons. The Court clarified that a differentiation must be made between sufficiency of reason and absence of reason. It observed that the Assessing Officer had appropriately addressed and discussed the petitioner’s objections, providing enough reasons and findings for their conclusion. The court further ruled that the sufficiency of ...