HC quashes Reassessment order passed Without issuing Section 148 Notice

Govardhan Commodities Pvt. Ltd. Vs. ACIT/DCIT (Calcutta High Court)

In this matter, petitioner has challenged the impugned assessment order dated 19t^h March, 2022 under Section 147 read with Section 144 of the Income Tax Act, 1961 relating to the assessment year 2014-15 being Annexure P-5 to the writ petition, on the ground that the same was passed without serving any notice under Section 148 of the Income Tax Act, 1961 which is a condition precedent for initiating proceeding under Section 147 of the Act. It appea

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