Order passed U/s 148 A(d) of Income Tax Act without providing a copy of Evidence and Denying Opportunity to Cross Examination is invalid: Calcutta HC [Read Order]

By Yogitha S. Yogesh - On July 20, 2023 5:00 pm - 2 mins read

Order - Income Tax Act - Income Tax Act without providing a copy of Evidence - Examination - invalid - Calcutta HC - taxscan

In a recent case, the Calcutta High Court held that an order passed under section 148 A(d) of the Income Tax Act, 1961 without providing a copy of the evidence and denying the opportunity for cross-examination is invalid. Howrah Gases Limited, the petitioner has challenged the impugned order under Section 148A(d) of the Income Tax…

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