The Court : We have heard Ms. Alisha Das, learned Advocate along with
Mr. Avra Mazumder, learned Advocate for the appellants/assessees.
This intra-court appeal by the assessees is directed against the order
dated 14th November, 2024 in WPO/710/2024. The appellants had challenged
the order passed by the Assessing Officer under Section 148A(d) of the Income
Tax Act, 1961 (the Act) dated March 28, 2023 and the consequential
assessment order dated March 22, 2024. The learned Single Bench was of the
opinion that the appellants should exhaust the appellate remedy available
under the Act and accordingly, disposed of the writ petition. It has been
recorded in the impugned order that none appeared for the respondents/
Income Tax Department.
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