Section 148 Notice Set Aside as AO Ignored Explanations & Supporting Materials

Advertisement Ojaswini Retailers Private Limited & anr. Vs Union of India & Ors. (Calcutta High Court) Calcutta High Court quashes Section 148A(3) order and Section 148 notice for non-consideration of assessee’s replies The Calcutta High Court considered a writ petition challenging the order dated 30 June 2025 passed under Section 148A(3) of the Income Tax Act, 1961, and the consequential notice issued under Section 148 for Assessment Year 2020-21. The principal issue before the Court was whether the Assessing Officer had validly formed the opinion that income had escaped asse...