Shift from Bogus Purchases to Bogus Sales Violates Principles of Natural Justice: Guwahati HC

Abhishek Mittal Vs Union of India And 2 Ors (Guwahati High Court) In the case of Abhishek Mittal Vs Union of India and Ors., the Guwahati High Court addressed issues arising from orders passed under Section 148A of the Income Tax Act, 1961, concerning income escaping assessment. The petitioners, Abhishek Mittal (X) and another individual (Y), both challenged the orders issued by the Income Tax Department, which had identified the potential for income to have escaped taxation based on information from a risk management portal. The crux of the challenge was the non-compliance with the procedural...