Section 148A(d) Order passed Without Personal Hearing: Delhi HC Sets Aside

Gurupreet Sangla Vs PCIT (Delhi High Court)

Introduction: The Delhi High Court recently dealt with two writ petitions (W.P.(C) 6061/2023 and W.P.(C) 6062/2023) concerning Assessment Year (AY) 2016-17. The issue raised in these petitions was similar to the one in another case titled “Harvinder Singh (HUF) v. Principal Commissioner of Income Tax & Anr.” (WP(C) 6045/2023).

Summary of Facts: The petitioners in W.P.(C) 6061/2023 and W.P.(C) 6062/2023 had submitted replies d

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