HC quashed Section 148A(b) order as clear 7 days time to file reply not given

Pawan Kumar Sharma Vs Union of India & Ors. (Calcutta High Court) Introduction: The Calcutta High Court recently rendered a crucial judgment in the case of Pawan Kumar Sharma Vs Union of India, challenging the order dated April 6, 2023, under Section 148A(b) of the Income Tax Act, 1961. The petitioner contested the assessment for the fiscal year 2019-2020, arguing a procedural irregularity in the issuance of notice under Section 148A(b) and the subsequent order. Detailed Analysis: The petitioner’s contention centered around the violation of the statutory obligation to provide a clear...