Personal hearing not granted despite request: HC set-aside Section 148A(d) Order

Anup Kumar Agarwal Vs Union of India & Ors. (Calcutta High Court)

In the case of Anup Kumar Agarwal vs. Union of India & Ors. before the Calcutta High Court, the petitioner challenged the issuance of a show cause notice under Section 148A(b) of the Income Tax Act, 1961, and the subsequent adjudication order under Section 148A(d) for the assessment year 2017-18. The petitioner also contested a notice under Section 148, arguing it should have been issued in a faceless manner as mandated by Section 151A.

The petitioner, represented by a

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