Drillsol Infraprojecrs Private Limited v. Union Of India And ORS.

OD -8 ORDER SHEET WPO/1427/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE DRILLSOL INFRAPROJECTS PRIVATE LIMITED VS UNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 3rd August, 2023.

Appearance:

Mr. Brijesh Kumar Singh, Adv.

...For the Petitioner Mr. S. Roy Chowdhury, Adv.

...For the respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned notice under Section 148 of the Income Tax Act, 1961, dated 19th April, 2023, relating to assessment year 2016-17 on the ground that the same was issued by the jurisdictional assessing officer and not in faceless manner. On this issue I have already held in favour of the department and against the assessee in my order dated 5th July, 2023 in WPO 1193 of 2023 in the case of "Excel Commodity and Derivative Private Limited vs. Union of India & Ors."

Following the aforesaid order in the case of Excel Commodity and Derivative Private Limited (supra), this writ petition being WPO 1427 of 2023 is dismissed.

(MD. NIZAMUDDIN, J.) TR/