HC Quashes Section 148A(d) Order Based on Cash, Loan & Transaction Records not shared with Appellant

Krishan Kumar Gupta Vs ITO (Calcutta High Court)

Introduction: A recent case before the Calcutta High Court, titled “Krishan Kumar Gupta Vs ITO,” revolved around a challenge to an Income Tax order dated April 14, 2023, for the assessment year 2019-20. The petitioner alleged a violation of the principle of natural justice, specifically related to the use of certain statements and documents in the order that were not part of the notice under Section 148A(b) of the Income Tax Act, 1961.

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