Case Law Details
Aman Khetawat Vs ITO (Calcutta High Court)
In this writ petition, petitioner has challenged the order under Section 148A(d) of the Income Tax Act on the ground that same has been passed in violation of principle of natural justice by neither considering or rejecting the petitioner’s application for adjournment nor petitioner’s objection filed against the notice under Section 148A(b) of the Act before passing the impugned order under Section 148A(d) of the Act has been considered.
Considering the submission of the parties and what appears from record and in the interest of justice that petitioner has been deprived of his right to file objection against the notice under Section 148A(b) of the Act, the impugned order under Section 148A(d) is set aside and the matter is remanded back to the Assessing Officer concerned to reconsider and pass a fresh order under Section 148A(d) of the Act after considering the petitioner’s objection, in accordance with law and by passing a speaking and reasoned order within four weeks from the date of communication of this order without granting any unnecessary adjournment to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Heard learned Advocates appearing for the parties.
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