Reassessment Order Set Aside for Lack of Fair Opportunity Despite Email Service to Consultant

Asif Ahmed Vs Union of India & Ors. (Calcutta High Court)

The Calcutta High Court considered a writ petition challenging an order dated June 18, 2025 passed under Section 148A(3) of the Income Tax Act, 1961 and the consequential notice issued under Section 148 for the assessment year 2021–2022. The petitioner contended that the order was passed in violation of the principles of natural justice as the show cause notice under Section 148A(1) was never served upon him.

The petitioner submitted that although the notice may have been sent to his consultant’s email address

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