The assessee filed writ challenging the order passed by the AO u/s. 148A (d) of the Act and consequential assessment order. However, the assessee failed to point out any irregularity or illegality in the proceedings. The High Court noted that the AO had passed well-reasoned assessment order based on facts and evidences. Hence, in view of alternative remedy available to the assessee, the High Court dismissed the writ petition filed..(AY.2016-17)
Shyam Sundar Dhanuka v. UOI (2023) 156 taxmann.com 499 /(2024) 461 ITR 25 (Cal)(HC) Editorial :Order of single Judge is affirmed Shyam Sundar Dhanuka v. ITO (2024)461 ITR 22 (Cal)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-The High Court dismissed the writ filed by the assessee against the assessment order with direction to avail alternative available under the Act as the assessee had failed to point out any procedural irregularity or illegality in the proceedings.[S. 148A(b), 148A(d), Art. 226]