Case Law Details
Vinod Lalwani Vs Union of India (Chhattisgarh High Court)
Introduction: The case of Vinod Lalwani vs Union of India, heard in the Chhattisgarh High Court, revolves around challenges to an order dated 30.03.2023 under Section 148A(d) of the Income Tax Act, 1961. This article provides a comprehensive analysis of the court’s judgment, addressing key aspects, objections raised by the petitioner, and the implications of the decision.
Detailed Analysis:
1. Order and Objections: The petitioner challenges the letter/order dated 30.03.2023, citing non-supply of relevant documents during the enquiry. The Assessing Officer’s assertion that all documents were provided contrasts with the petitioner’s claim. The article delves into the objections raised by the petitioner, highlighting the discrepancy between the order’s content and subsequent communications from the department.
2. Principle of Natural Justice: The analysis emphasizes the non-compliance with the principle of natural justice in the enquiry process. The petitioner’s plea for an opportunity to cross-examine relevant statements and documents is discussed. The court finds flaws in the enquiry and non-supply of documents, raising concerns about procedural fairness and adherence to Section 148A of the Act.
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