Violations of Principles of Natural Justice and order passed beyond the scope of Show Cause Notice: Calcutta High Court quashed order passed under section 148A(d)

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Violations of Principles of Natural Justice and order passed beyond the scope of Show Cause Notice: Calcutta High Court quashed order passed under section 148A(d)

 

Hon’ble Division Bench of High Court at Calcutta, set aside the order passed under section 148A(d) of the Income tax Act, 1961, on the grounds of Violations of Principles of Natural Justice and the authority passed the order passed beyond the scope of Show Cause Notices.
The copy of the landmark order is as under:
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