Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]

By Kalyani B. Nair - On August 11, 2023 5:00 pm - 2 mins read
Writ- Jurisdiction -Income- Tax -Act - Final- Assessment -Calcutta -highcourt - TAXSCAN

In a major decision a Single Judge Bench of the Calcutta High Court observed that the writ jurisdiction of a Constitutional Court cannot be Invoked when an order under Section 148A(d) of the Income Tax Act, 1961 culminated into final assessment order. By the writ petition, the petitioner, Tezas Trading Co. Private Limited, has challenged…

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