Income Tax Notice Stayed: Faceless Assessment & Struck-Off Company Issues

Prasanta Prasad & Anr. Vs ITO (Calcutta High Court) The Hon’ble Calcutta High Court in Prasanta Prasad & Another v.  Income Tax Officer, Ward 1(1), Kolkata and others stayed the impugned notice dated 1st May 2023 issued by the Jurisdictional Assessing Officer under Section 148 of the said Act till December, 2024 or until further orders. The Learned Writ Court was of the view that the jurisdictional issue has been raised. The disputed question was the notice issued under Section 148 of the Income Tax Act, 1961 dated 1st May 2023 for the assessment year 2019-20 was required to be issu...