Dismissing the petition the Court held that the assessee is provided opportunity of hearing and reply is considered. The assessee hhas alternative remedy. Petition is dismissed. (AY.2019-20)
Nitin Agarwal v. ITO (NO. 1) (2024)460 ITR 321 (Cal)(HC) Editorial : Division bench set aside the order of single judge, Nitin Agarwal v. ITO (NO. 2) (2024)460 ITR 323 (Cal)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Provided opportunity of hearing-Reply considered-Petition is dismissed. [S.148, 148A(b), 148A(d), Art. 226]