Khetawat Mercantile Private Limited v. Union Of India And ORS.

OD -2 ORDER SHEET WPO/1568/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE KHETAWAT MERCANTILE PRIVATE LIMITED VS UNION OF INDIA AND ORS

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 14th September, 2023.

Appearance:

Mr. Om Prakash Prasad, Adv.

..for the petitioner Mrs. Smita Das De, Adv.

...for the respondents The Court: By this writ petition, petitioner has challenged the impugned order under Section 148A(d) and subsequent notice under Section 148 of the Income Tax Act, 1961 on the ground that the impugned notice under Section 148 of the Act was issued without approval from the specified authority under the law.

On going through the record, it appears that such allegation of the petitioner is not correct and that the approval has been granted in this matter by the appropriate authority in accordance with law and as such I find no merit in this writ petition. Accordingly, this writ petition being WPO 1568 of 2023 is dismissed.

(MD. NIZAMUDDIN, J.) TR/