Karnani Promoters Private Limited v. Income Tx Officer Ward 7/1 And ORS

OD -20 ORDER SHEET WPO/1205/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE KARNANI PROMOTERS PRIVATE LIMITED VS INCOME TAX OFFICER WARD 7/1 AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 20th June, 2023.

Appearance:

Mr. Saurabh Bagaria, Adv.

Mr. Rites Goel, Adv.

...For the Petitioner Mr. Amit Sharma, Adv.

...For the Respondents The Court: Heard learned advocates appearing for the parties. Supplementary affidavit and affidavit of service filed in Court be kept with the records.

By this writ petition, petitioner has challenged the impugned order dated 1st July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2016-17 by filing this writ petition on 17th May, 2023 that almost expiry of 10 months after the order under Section 148A(d) of the Act. During the pendency of the writ petition further development has been taken place that order under Section 147 of the Act has already been passed on 29th May, 2023 which is appealable order containing detail reasoning and discussion and the same was passed by fully observing procedural formalities by issuing notice under Section 148 of the Act, 142(1), 142(2) of the Act after issuance of order under Section 148A(d) of the Act. If petitioner is at all aggrieved by the reasoning and finding which is

based on evidence and investigation, remedy is available to the petitioner to file appeal before the CIT (Appeals) under the statute and this Writ Court at this stage after passing of the order under Section 147 of the Act refrains from exercising its jurisdiction under Article 226 of the Constitution of India by not re-appreciating the findings and evidence on the basis of which assessment order under Section 147 of the Act has been passed. Accordingly, this writ petition being WPO 1205 of 2023 is dismissed. Dismissal of this writ petition will not have any bearing in considering and disposal of the appeal if petitioner files appeal against the impugned order under Section 147 of the Act.

If the appeal is filed by the petitioner against the aforesaid impugned order under Section 147 of the Act within fifteen days from date, the Appellate Authority shall consider and dispose of the appeal on merit without insisting on the issue of limitation. (MD. NIZAMUDDIN, J.) TR/