Shell Entities Purchase: Section 148A(d) order dismissed for Violation of Natural Justice

Rajesh Kumar Agarwal Vs Union Of India And Ors. (Calcutta High Court) The appeal in question was filed against the order passed by the learned Single Bench, which dismissed the writ petition challenging the order of the respondent under Section 148A(d) of the Income Tax Act. The grounds for dismissal were based on the violation of principles of natural justice. However, the learned Writ Court declined to interfere with the order, stating that the appellant could raise all issues during the re-assessment proceedings. Upon examining the show cause notice issued by the Assessing Officer,...