Non-Consideration of Objection to Re-Assessment Notice u/s 147 of Income Tax Act: Calcutta HC directs Fresh Adjudication [Read Order]
![Non-Consideration of Objection to Re-Assessment Notice u/s 147 of Income Tax Act: Calcutta HC directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Non-Consideration-of-Objection-to-Re-Assessment-Notice-Income-Tax-Act-Calcutta-HC-Fresh-Adjudication-TAXSCAN.jpg "Non-Consideration of Objection to Re-Assessment Notice u/s 147 of Income Tax Act: Calcutta HC directs Fresh Adjudication [Read Order]")
A Single Bench of the Calcutta High Court while disposing a writ petition, directed for fresh adjudication as the objection of assessee to re assessment notice under Section 147 of Income Tax Act, 1961 was not considered. In the instant case, the petitioner Glorious VincomPvt. Ltd filed a writ petition challenging the impugned order under Section 147 read with Section 144B...
A Single Bench of the Calcutta High Court while disposing a writ petition, directed for fresh adjudication as the objection of assessee to re assessment notice under Section 147 of Income Tax Act, 1961 was not considered.
In the instant case, the petitioner Glorious VincomPvt. Ltd filed a writ petition challenging the impugned order under Section 147 read with Section 144B of the Income Tax Act on 29-3-2022, contending that the same had been passed without considering and disposing the objection of the petitioner dated 25-3-2022.
AvraMazumder and Binayak Gupta appeared for the petitioner and contended that the impugned order and subsequent order and proceedings were bad in law referring the case SarojJalan Vs. Union of India.
Calcutta High Court bench of Justice Nizamuddin set aside the impugned order and directed the Assessing Officer to issue a fresh order after giving an opportunity of hearing to the petitioner.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to TaxscanAdFree. Follow us on Telegram for quick updates.
