Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court
Live LawThe Calcutta High Court bench of Justice T.S. The appellant/assessee has challenged the assessment order passed under the provisions of the Income Tax Act 1961 on the ground that it has been passed in violation of the principles of natural justice. The Assessing Officer issued a notice under Section 148A stating that he has information which suggests that income chargeable to tax has escaped the assessment within the meaning of Section 147 of the Act. The court held that there had been a violation of principles of natural justice as the appellant was not furnished with full information based on which the assessment was sought to be reopened. The court directed the assessee to take note of the information mentioned in the order dated 7.04.2022 passed under Clause of Section 148A as the basis for reopening.