{"id":311769,"date":"2024-01-19T12:00:28","date_gmt":"2024-01-19T06:30:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=311769"},"modified":"2024-01-25T10:21:35","modified_gmt":"2024-01-25T04:51:35","slug":"cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/","title":{"rendered":"Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings"},"content":{"rendered":"
\n

Calcutta High Court:<\/span> In an intra-court appeal against the impugned order challenging an order passed under Section 148-A(d)<\/a> of the Income Tax Act, 1961<\/a> (the Act), a division bench comprising of T.S. Sivagnanam,* CJ.<\/span>, and Supratim Bhattacharya, J., held that the assessing officer had followed the procedure under Section 148A of the Act meticulously and the appellant’s objections, seeking to challenge the initiation of proceedings, are baseless and frivolous.<\/p>\n

Brief Facts<\/p>\n

In the instant matter, the appellant-writ petitioner filed an intra-court appeal against the order dated 19-07-2023 in a writ petition challenging an order passed under Section 148A(d) of the Act related to a notice issued on 31-03-2023 for the assessment year 2016-2017. The primary contention was that the assessing authority had improperly sought information for multiple assessment years through a notice issued under Section 148A(b).<\/p>\n

Parties’ Contentions<\/p>\n

The appellant contended that the assessing authority failed to consider that information for multiple assessment years cannot be called for, especially for the assessment year 2018-2019, where an appeal is pending, and re-assessment proceedings have been challenged in court. The appellant argued that the notice issued under Section 148A(b) of the Act cannot be modified or amended, and the assessing officer did not conduct an independent investigation before initiating proceedings. Additionally, the appellant claimed that the re-assessment proceedings were time-barred.<\/p>\n

The respondent asserted that the notice pertained only to the assessment year 2016-2017, clarifying the purpose based on high-value cash deposits during the demonetization period. The respondent highlighted that the appellant had opportunities to respond to the notice and that the assessing officer’s actions were in accordance with the law.<\/p>\n

Court’s Observation<\/p>\n

The Court observed that the assessing officer issued the notice under Section 148A(b) on 31-03-2023, pertaining specifically to the assessment year 2016-2017, based on high-value cash deposits during demonetization. The Court rejected the appellant’s contention that the notice was amended via subsequent communication, emphasising that the information sought pertained only to the assessment year 2016-2017.<\/p>\n

The Court held that the assessing officer followed the procedure under Section 148A of the Act, considering the appellant’s objections and issuing a reasoned order. The Court noted the appellant’s repeated requests for adjournments, indicating an attempt to delay the proceedings. The Court noted that the appellant’s objections, seeking to challenge the initiation of proceedings, were deemed baseless and frivolous.<\/p>\n

The Court concluded that the challenge to the order under Section 148A(d) of the Act lacked merit, and the appeal was dismissed. The Court directed the appellant to actively engage in the re-assessment proceedings without delay.<\/p>\n

Court’s Decision<\/p>\n

The appeal was dismissed, and no costs were awarded. The appellant was directed to cooperate in the re-assessment proceedings conducted by the assessing officer.<\/p>\n

[Champa Impex (P) Ltd.<\/span> v. Union of India<\/span>, 2024 SCC OnLine Cal 367<\/a>, order dated 17-01-2024<\/span>]<\/p>\n

*Judgment by Chief Justice T.S. Sivagnanam<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case :<\/p>\n

Mr. Pranit Bag, Mr. Anujit Mookherjee, Mr. Prithish Chandra, Counsel for the Appellant<\/p>\n

Mr. Vipul Kundalia, Sr. Adv., Mr. Anurag Roy, Counsel for the Respondents<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Calcutta High Court observed that the assessing officer issued the impugned notice based on the high-value cash deposits during the demonetization period.<\/p>\n","protected":false},"author":67514,"featured_media":290502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2689,59371,13081,60281,55867],"class_list":["post-311769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Calcutta_High_Court","tag-chief-justice-t-s-sivagnanam","tag-income-tax-act","tag-justice-supratim-bhattacharya","tag-re-assessment-proceedings"],"yoast_head":"\nCalcutta High Court affirms Section 148A(d) order; directs active participation in re-assessment proceedings | SCC Blog<\/title>\n<meta name=\"description\" content=\"While affirming order under Section 148A(d) of the Income Tax Act, 1961, the Calcutta High Court directed active participation in re-assessment proceedings.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings\" \/>\n<meta property=\"og:description\" content=\"While affirming order under Section 148A(d) of the Income Tax Act, 1961, the Calcutta High Court directed active participation in re-assessment proceedings.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-19T06:30:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-25T04:51:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ritu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ritu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/\",\"name\":\"Calcutta High Court affirms Section 148A(d) order; directs active participation in re-assessment proceedings | SCC Blog\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp\",\"datePublished\":\"2024-01-19T06:30:28+00:00\",\"dateModified\":\"2024-01-25T04:51:35+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9\"},\"description\":\"While affirming order under Section 148A(d) of the Income Tax Act, 1961, the Calcutta High Court directed active participation in re-assessment proceedings.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp\",\"width\":886,\"height\":590,\"caption\":\"calcutta high court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9\",\"name\":\"Ritu\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g\",\"caption\":\"Ritu\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_7\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Calcutta High Court affirms Section 148A(d) order; directs active participation in re-assessment proceedings | SCC Blog","description":"While affirming order under Section 148A(d) of the Income Tax Act, 1961, the Calcutta High Court directed active participation in re-assessment proceedings.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/","og_locale":"en_US","og_type":"article","og_title":"Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings","og_description":"While affirming order under Section 148A(d) of the Income Tax Act, 1961, the Calcutta High Court directed active participation in re-assessment proceedings.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2024-01-19T06:30:28+00:00","article_modified_time":"2024-01-25T04:51:35+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.jpg","type":"image\/jpeg"}],"author":"Ritu","twitter_card":"summary_large_image","twitter_title":"Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings","twitter_misc":{"Written by":"Ritu","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/","url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/","name":"Calcutta High Court affirms Section 148A(d) order; directs active participation in re-assessment proceedings | SCC Blog","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp","datePublished":"2024-01-19T06:30:28+00:00","dateModified":"2024-01-25T04:51:35+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9"},"description":"While affirming order under Section 148A(d) of the Income Tax Act, 1961, the Calcutta High Court directed active participation in re-assessment proceedings.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp","width":886,"height":590,"caption":"calcutta high court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/19\/cal-hc-affirms-section-148ad-order-directs-active-participation-in-re-assessment-proceedings-scc-blog\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9","name":"Ritu","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g","caption":"Ritu"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_7\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":300714,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/09\/04\/payment-of-interest-on-cash-loan-falls-within-the-ambit-of-unexplained-expenditure-calcutta-hc-scc-blog\/","url_meta":{"origin":311769,"position":0},"title":"Payment of interest on cash loan falls considered unexplained expenditure under Section 69C of the Income Tax Act, 1961: Calcutta High Court","author":"Ritu","date":"September 4, 2023","format":false,"excerpt":"Calcutta High Court held that the order passed by the assessing officer under Section 148A(d) of the Income Tax Act was not a non-speaking order and did not suffer from a lack of application of mind.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"calcutta high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":312415,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/30\/calcutta-high-court-dismisses-appeal-challenging-re-assessment-order-scc-blog-legal-news-research\/","url_meta":{"origin":311769,"position":1},"title":"Income Tax| Calcutta High Court dismisses appeal challenging Re-assessment Order; Says same can be challenged before Appellate authority","author":"Ritu","date":"January 30, 2024","format":false,"excerpt":"Calcutta High Court held that the dismissal of the writ petition does not bar the appellant from pursuing these issues in the appellate process.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"calcutta high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":292368,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/17\/know-thy-judge-chief-justice-calcutta-high-court-justice-ts-sivagnanam-legal-news\/","url_meta":{"origin":311769,"position":2},"title":"Know Thy Judge | Justice T.S. Sivagnanam – Chief Justice of Calcutta High Court","author":"Sucheta","date":"May 17, 2023","format":false,"excerpt":"Justice Tirunelveli Subbiah Sivagnanam was sworn in as the Chief Justice of Calcutta High Court on 11-05-2023.","rel":"","context":"In "Know thy Judge"","block_context":{"text":"Know thy Judge","link":"https:\/\/www.scconline.com\/blog\/post\/category\/judges-information\/"},"img":{"alt_text":"calcutta high court chief justice","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/calcutta-high-court-chief-justice.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/calcutta-high-court-chief-justice.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/calcutta-high-court-chief-justice.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/calcutta-high-court-chief-justice.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":294818,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/17\/calcutta-high-court-power-of-reopening-of-assessment-be-used-for-adequate-reason-legal-news\/","url_meta":{"origin":311769,"position":3},"title":"Income Tax| Power of reopening of assessment should be sparingly used for adequate reason: Calcutta High Court","author":"Ritu","date":"June 17, 2023","format":false,"excerpt":"The principles of natural justice get violated if the opportunity afforded to submit reply is not an effective opportunity.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"calcutta high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":318128,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/22\/no-standing-on-technicalities-of-non-receipt-of-notice-calcutta-high-court-grants-opportunity-to-show-cause-scc-times\/","url_meta":{"origin":311769,"position":4},"title":"\u201cAlleged non-receipt of notice warrants another opportunity\u201d; Calcutta High Court grants Assessee opportunity to show-cause despite failure to respond","author":"Ritu","date":"March 22, 2024","format":false,"excerpt":"Calcutta High Court explicitly stated that if the appellant failed to comply with the court\u2019s directive, the benefit of the order would not apply, and the appeal would be dismissed without further reference to the court.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Calcutta High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":360205,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/15\/chief-justice-calcutta-high-court-justice-ts-sivagnanam-legal-news\/","url_meta":{"origin":311769,"position":5},"title":"Justice T.S. Sivagnanam, Chief Justice of Calcutta High Court, retires after a tenure of over 2 years","author":"Sucheta","date":"September 15, 2025","format":false,"excerpt":"Justice Tirunelveli Subbiah Sivagnanam was sworn in as the Chief Justice of Calcutta High Court on 11-05-2023.","rel":"","context":"In "Know thy Judge"","block_context":{"text":"Know thy Judge","link":"https:\/\/www.scconline.com\/blog\/post\/category\/judges-information\/"},"img":{"alt_text":"Justice T.S. Sivagnanam","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-T.S.-Sivagnanam.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-T.S.-Sivagnanam.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-T.S.-Sivagnanam.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-T.S.-Sivagnanam.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/311769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67514"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=311769"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/311769\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/290502"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=311769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=311769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=311769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}