Section 148A(d) order passed by violation of principles of natural justice: HC directs Fresh order

Nitin Agarwal Vs ITO (Calcutta High Court) Introduction: The Calcutta High Court, in the case of Nitin Agarwal vs. ITO, addressed an appeal against the order dated 8.6.2023, challenging the assessing officer’s order under Section 148A(d) of the Income Tax Act for the assessment year 2019-20. The primary contention was the violation of principles of natural justice, specifically the denial of an opportunity for a personal hearing. Detailed Analysis: The assessing officer’s order, dated 13.4.2023, claimed that the appellant had been given an opportunity of being heard as per Section ...