Sea Bird Complex Pvt Ltd v. The Income Tax Officer Ward No 14(1) Kol And ORS

24.01.2024 PB Sl. No.1.

WPA 11978 of 2022 Seabird Complex Pvt. Ltd.

Vs The Income Tax Officer Ward No.14(1), Kolkata & Ors.

Mr. Avra Mazumder, Mr. Suman Bhowmik, Mr. Samrat Das.

... For the Petitioner.

Mr. Tilak Mitra.

.......for the respondent.

Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned notice dated 31st March, 2021, under Section 148 of the Income Tax Act, 1961, relating to assessment year 2014-15 and the impugned order dated 29th March, 2022, on the ground that the impugned proceeding itself is barred by limitation since the impugned notice under Section 148 of the Act was communicated on 1st April, 2021, though it bears the date of signing on 31st March, 2021. Mr.

Mazumder, learned advocate for the petitioner relies on a decision of this Court dated 27th April, 2022 in WPO 1706 of 2022 in the case of Radhakrishna Bimal Kumar Pvt. Ltd. Vs. Union of

India & Ors. and the decision of the Division Bench dated 26th September, 2023 in APOT 231 of 2023 in the case of The Assistant Commissioner of Income Tax, Circle-13(1), Kolkata Vs. Radhakrishna Bimal Kumar Pvt. Ltd. upholding the aforesaid order of this Court passed by the learned single Bench.

Mr. Mitra, learned advocate representing the respondent income tax authority is not in a position to defend the revenue in view of the aforesaid judgments of the single Bench and Division Bench.

Considering the facts and circumstances of the case and submission of the parties and taking into consideration the decision of this Court in the case of Radhakrishna (supra), this writ petition being WPA 11978 of 2022 is disposed of by quashing the impugned proceeding under Section 147 of the Act and as a consequence all legal consequence will follow. ( Md. Nizamuddin, J.)