Section 148A(d) Order Invalid: Evidence Copy & Cross Examination Denied

Howrah Gases Limited Vs ACIT (Calcutta High Court)

In the recent case of Howrah Gases Limited Vs ACIT, the Calcutta High Court has ruled that an order passed under Section 148A(d) of the Income Tax Act, 1961, without providing a copy of the evidence and denying the opportunity for cross-examination is invalid.

The case revolves around a writ petition challenging an order under Section 148A(d) and a subsequent notice under Section 148 of the Income Tax Act, 1961. The basis

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