Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]
Calcutta HC upheld the order passed under Section 148A(d) of the Income Tax Act, 1961 as the decision made was on basis of the material available on record
By Kalyani B. Nair - On January 25, 2024 7:45 am - 2 mins read
The Calcutta High Court upheld the order passed under Section 148A(d) of the Income Tax Act, 1961 as the decision made was on basis of the material available on record. The case of the appellant is that the respondent assessing authority had failed to consider that information for several assessment years cannot be called for…
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