Sufficiency of Reasons under Section 148A(d) cannot Be Challenged by Writ

Arissan Energy Limited Vs Union of India (Calcutta High Court)

Introduction: The Calcutta High Court recently dismissed a writ petition challenging an order under Section 148A(d) of the Income Tax Act, 1961. The case, Arissan Energy Limited Vs Union of India, centered around the petitioner’s belief that their objections hadn’t been duly considered, and there was insufficient evidence to proceed with the order.

Analysis: The court found the impu

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