Girdhar Gopal Dalmia Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court’s ruling in the case of Girdhar Gopal Dalmia Vs Union of India addresses an intra-Court appeal challenging an order issued under section 148A(d) of the Income Tax Act for the 2019-2020 assessment year. The appellant contended that the orders and notices issued on March 3 and April 12, 2023, breached the requirements of section 144B and violated natural justice principles by not allowing a personal hearing. The single Bench of the High Court found merit in the claim of a violation of natural justice, leading to a remand of the case for a fresh order. However, the jurisdictional error raised by the appellant was not initially adjudicated, which the appellant argued should have been addressed. The Court has stayed the impugned proceedings and notices until the appeal is resolved, directing the department to file an affidavit addressing the jurisdictional and procedural issues raised. The case is scheduled for further consideration on November 24, 202
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. This intra-Court appeal by the writ petitioner is directed against an order dated 2nd August, 2023 in W.P.A. 17312 of 2023. The said writ petition was filed by the appellant challenging an order passed under section 148A(d) of the Income Tax Act, 1961 (for brevity ‘the Act’) dated 12th April, 2023 pursuant to the assessment year 2019-2020 and the consequential notice issued under section 148 of the Act.
