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HC Quashes Section 144B order passed without giving 7 days to respond to a SCN
Case Law Details
- Case Name
- Monika Jaiswal Vs Union of India & Anr. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All High Courts, Calcutta High Court
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Monika Jaiswal Vs Union of India & Anr. (Calcutta High Court)
In the case of Monika Jaiswal Vs Union of India & Anr., the Calcutta High Court addressed a significant procedural issue related to tax assessment under Section 144B of the Income Tax Act, 1961. The petitioner challenged the assessment order dated 26th March 2024, arguing that it was invalid due to insufficient time provided to respond to the show cause notice. The show cause notice was issued on 15th March 2024, and the petitioner was given until 11 a.m. on 19th March 2024 to respond, which amounted to less than one working...
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