Non-Cooperation in Assessment Proceedings: Calcutta HC grants Appellant Final Opportunity to Substantiate Case

The Calcutta High Court has granted a final opportunity to an appellant who had failed to cooperate during assessment proceedings under the Income Tax Act. The court emphasized that the appellant must substantiate their case, failing which adverse legal consequences would follow. This decision highlights the judiciary's balance between offering opportunities for compliance and enforcing legal obligations, ensuring that taxpayers are given a fair chance to present their cases while maintaining procedural discipline.