Sufficiency of Reasons and Findings in Order u/s 148A(d) of Income Tax Act cannot be Scrutinized by Writ Court on Assessing Officer Acting Judiciously: Calcutta HC [Read Order]

By Kalyani B. Nair - On June 13, 2023 10:40 am - 2 mins read

Sufficiency - Sufficiency of Reasons and Findings in Order - Reasons and Findings - Order - Income Tax Act - Income Tax - Scrutinized by Writ Court - Writ Court - Scrutinized - Assessing Officer Acting Judiciously - Assessing Officer - Judiciously - Calcutta High Court - taxscan

A Single Bench of the Calcutta High Court observed that the sufficiency of reasons and findings in order under Section 148A(d) of the Income Tax Act, 1961 cannot be scrutinized by a writ court. By the writ petition, the petitioner, Arissan Energy Limited, has challenged the impugned order under Section 148A(d) of the Income Tax…

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