Order u/s 148A(d) of Income Tax Act is not final Assessment Order, no Income Tax Demand arises: Calcutta HC [Read Order]

By Kalyani B. Nair - On June 17, 2023 1:30 pm - 2 mins read

Order - Income Tax Act - Income Tax - final Assessment Order - no Income Tax Demand - Income Tax Demand - Calcutta High Court - Taxscan

The Calcutta High Court in a recent decision observed that the order under Section 148A(d) of the Income Tax Act, 1961 is not final assessment order and hence no income tax demand arises. By the writ petition, the petitioner, Rachna Singhi, has challenged the impugned order under Section 14A(d) of the Income Tax Act, 1961…

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