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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
Ā  ā‚¹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader