Power of Reopening Assessment is a Power, which is to be Sparingly used for Adequate Reasons: Calcutta HC quashes Assessment Order on Failure to Comply Natural Justice Principles

Power of Reopening Assessment - Adequate Reasons - Calcutta High Court - Calcutta HC quashes Assessment Order - Natural Justice Principles - Failure to Comply Natural Justice Principles - taxscan

Quashing the assessment order on failure to comply natural justice principles the Calcutta High Court remarked that the power of reopening assessment is a power, which is to be sparingly used for adequate reasons. The intra-court appeal by the writ petitioner, Pramod Kumar Madhogarhia, is directed against the order in which the appellant had challenged…

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