HC set-aside Section 147 proceeding as it was initiated without considering objection of Appellant 

Glorious Vincom Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court) By this writ petition, petitioner has challenged the impugned order under Section 147 read with Section 144B of the Income Tax Act, 1961 dated 29th March, 2022 relating to assessment year 2015-16 that the same has been passed without considering and disposing the objection of the petitioner dated 25th March, 2022 filed after receiving the recorded reason furnished by the Assessing Officer concerned. Petitioner submits that the aforesaid impugned order and subsequent order and proceedings are bad in law in view of the ...