Dismissing the petition the Court held that the AO having passed the impugned order under s. 148A(d) by making detailed discussion and by a speaking order based on facts and evidence, the contention of the assessee that it is not satisfied with the reasoning and finding of the AO cannot be a ground for interference with the same in the writ proceeding. (AY 2017-18)
Dinesh Kumar Goyal (HUF) v. ITO (2024) 337 CTR 595 / 235 DTR 316 / 235 DTR 316 (Cal) (HC) Editorial : Order of single judge is set aside, Dinesh Kumar Goyal (HUF) v. ITO (2024) 337 CTR 592 (Cal) (HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principle of natural justice-Non-speaking order-No procedural irregularities-Writ petition is dismissed.[S. 148, 148A(b), 148A(d), Art. 226]