Alex Tradecom Private Limited v. Income Tax Officer Ward 10/2 And ORS

OD-10 WPO/1091/2023

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction ORIGINAL SIDE ALEX TRADECOM PRIVATE LIMITED

VERSUS

INCOME TAX OFFICER WARD 10(2) AND ORS.

BEFORE

The Hon'ble Justice MD. NIZAMUDDIN Date: 6TH JUNE, 2023 APPEARANCE Mr. Swapna Das, Advocate Mr. Siddhartha Das, Advocate ....for the petitioner Ms. Smita Das De, Advocate ....for the respondents The Court: Heard learned Advocates appearing for the parties. By this writ petition, the petitioner has challenged the impugned order dated 23rd July, 2022, under Section 148A(d) of the Income Tax Act, 1961, relating to assessment year 2013-14.

I have perused the aforesaid impugned order from which it appears that the petitioner had received a fund of Rs.95 lakh during the relevant financial order from shell companies with no real business activity and having activity of providing accommodation entry to the petitionercompany. This Writ Court cannot shut its eyes and ignore this type of bogus transactions by the shell companies and this Court cannot exercise its

jurisdiction under Article 226 of the Constitution of India in the case of such nature.

Accordingly, this writ petition being WPO/1091/2023 is dismissed.

(MD. NIZAMUDDIN, J.) akg/