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HC stays section 148 notice for non-compliance of Section 148A
Case Law Details
- Case Name
- Bagaria Properties and Investments Private Limited and Anr. Vs Union of India and Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Calcutta High Court
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Bagaria Properties and Investments Private Limited & Anr. Vs Union of India and Ors. (Calcutta High Court)
The Court:-In this matter petitioners have challenged the impugned notices dated 29th May, 2021 and 18th June, 2021 relating to assessment years 2014-15 and 20 15-16 respectively under Section 148 of the Income Tax Act, 1961 on the ground that before issuing notice under Section 148 of the Act, mandatory provisions of Section 1 48A of the Act which cast statutory obligation on the Assessing Officer to comply the provisions of the same before issuing any notice under S...
