Girdhar Goppal Dalmia v. UOI ( 2023) 333 CTR 387/ 224 DTR 433 ( Cal)( HC) Editorial: Order of single judge is set aside, Girdhar Goppal Dalmia v.UOI ( 2023) 333 CTR 379 ( Cal)( HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed is neither violation of principle of natural justice nor contrary to any statutory provision nor any procedural irregularity nor without jurisdiction-Writ petition is dismissed. [S. 148A(b), 148A(d), Art. 226]

Dismissing the petition the Court held that order passed is neither violation of principle of natural justice nor contrary to any statutory provision nor any procedural irregularity nor without jurisdiction. (AY. 2018-19)