Allowing the appeal against the order of single judge, the Court held that seven days time exclusive of holidays to give reply was not provided. Matter is remanded back for fresh consideration
Girdhar Goppal Dalmia v.UOI ( 2023) 333 CTR 388 ( Cal)( HC) Editorial : Order of single judge is set aside, Girdhar Goppal Dalmia v.UOI ( 2023) 333 CTR 393/ 224 DTR 439 ( Cal)( HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice is violated-Seven days time exclusive of holidays to give reply was not provided-Matter is remanded back for fresh consideration.[S.148(A)(b), 148A(d), Art. 226]