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Case Law Details

Case Name : Sreelekha Banerjee Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court)
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Sreelekha Banerjee Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court)

In the case of Sreelekha Banerjee vs. Deputy Commissioner of State Tax & Ors., the Calcutta High Court addressed a dispute over the tax assessment for the year 2019-20. The petitioner challenged a series of notices and orders under Section 148A and Section 147 of the Income Tax Act, arguing that she was not given adequate time to respond to a show cause notice, which violated the principles of natural justice and the Standard Operating Procedure (SOP) issued

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