Calcutta High Court Quashes Section 148A(d) Order for Violation of Natural Justice Principles

Winsome Highrise Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court) In the case of Winsome Highrise Pvt. Ltd. & Anr. vs. Union of India & Ors., the petitioner has challenged an order under Section 148A(d) of the Income Tax Act, 1961, dated April 17, 2023, related to the assessment year 2019-20. The petitioner contends that the order violates the principles of natural justice by denying them an opportunity for a personal hearing, despite their explicit request for the same in their objection to the notice under Section 148A(b) of the Act. Court take note of grounds ...