Bina Agarwal v. Union Of India And ORS

OD - 17 ORDER SHEET WPO/2448/2022

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE BINA AGARWAL VS UNION OF INDIA AND ORS

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 26th August, 2022.

Appearance:

Mr. A. K. Upadhyay, Adv.

...For the Petitioner Mr. S. Roychowdhury, Adv.

...For the Revenue The Court: Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order under Section 148 A(d) of the Income Tax Act, 1961 dated 28th July, 2022, relating to the assessment year 2013-2014 on the ground that the same being without jurisdiction and being barred by limitation since the initiation of re-opening of the assessment has been made admittedly after six years from the end of the expiry of the period of relevant assessment year. Mr. Roychowdhury, learned Counsel appearing for the respondent is not in a position to contradict the aforesaid factual and legal position. Accordingly, this writ petition being WPO No. 2448 of 2022 is disposed of by quashing the aforesaid impugned order dated 28th July, 2022. (MD. NIZAMUDDIN, J.) S.De