Vijay Jaiswal v. Union Of India And ORS.

OD -2 ORDER SHEET WPO/2555/2022

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE VIJAY JAISWAL VS UNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 15th September, 2022.

Appearance:

Mr. Rites Goel, 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 29th March, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2018-19 being annexure P-4 to the writ petition. I have perused the aforesaid impugned order and find the same neither in violation of principle of natural justice nor contrary to any statutory provision nor there is any procedural irregularity nor without jurisdiction.

Court in its order dated 2nd September, 2022 in the case of Anshul Jain vs. Principal Commissioner of Income Tax & Anr. in Special Leave to Appeal (C) No. 14823/2022.

Furthermore an order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the order passed under Section 148 (d) of the Act. In view of reasoning and discussion made above this Writ Petition being WPO No. 2555 of 2022 is dismissed.

(MD. NIZAMUDDIN, J.) TR/