Manikala Agencies Private Limited v. Union Of India And ORS.

OD -6 ORDER SHEET WPO/1178/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE MANIKALA AGENCIES PRIVATE LIMITED VS UNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 28th June, 2023.

Appearance:

Mr. Brijesh Kumar Singh, Adv.

Mr. Om Prakash Prassad, Adv.

...For the Petitioner Mrs. Smita Das De, Adv.

...For the Respondents The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 25th April, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2018-19 by raising the pure question of law relating to the jurisdiction of the assessing officer concerned in passing the aforesaid impugned order by non-compliance of the formalities of taking approval of the specified authority mentioned in Section 151(ii) of the Income Tax Act, 1961.

Admitted position in this case is that impugned order under Section 148A(d) of the Act has been passed after a lapse of three years from the end of the relevant assessment year and in this case "specified authority" is not the Principal Commissioner of Income Tax from whom approval has been taken before passing the aforesaid impugned order and it appears on a plain reading of Section 151(ii) of the said Act that Principal CIT from whom approval has been taken is not the "specified authority" in this case, for the

purpose of approval under Section 148 and Section 148A of the Income Tax Act, 1961.

Considering the facts and circumstances of this case, submission of the parties and the aforesaid factual and legal position, the aforesaid impugned order under Section 148A(d) of the Act dated 25th April, 2022 and all subsequent proceedings are quashed.

However, quashing of the impugned order and subsequent proceedings will not be a bar on the part of the jurisdictional officer concerned to proceed afresh in accordance with law from the stage such irregularity has been committed, after taking approval from the 'specified authority'. In view of the discussion and observation made above, this writ petition being WPO 1178 of 2023 stands disposed of. (MD. NIZAMUDDIN, J.) TR/