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Income Tax - Highlights / Catch Notes

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Reopening of assessment - undue haste in passing the order - the ...

Case Laws     Income Tax

June 2, 2022

Reopening of assessment - undue haste in passing the order - the power to re-assess is available to the authority till the year 2023 - we fail to understand as to what was the great hurry on the part of the assessing officer, Sri Niladri Kumar Ghosh to pass the order dated 23rd March, 2022 by ignoring the reply given by the assessee and uploaded in the department's portal on 21st March, 2022. - respondent/department directed to pay costs of Rs. 15,000/- to the West Bengal State Legal Services Authority - HC

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