Alex Tradecom Private Limited v. Income Tax Officer Ward 10(2) And Ors

OD-10 WPO/1091/2023IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionORIGINAL SIDE ALEX TRADECOM PRIVATE LIMITEDVERSUSINCOME TAX OFFICER WARD 10(2) AND ORS. BEFOREThe Hon’ble Justice MD. NIZAMUDDINDate: 6 JUNE, 2023 APPEARANCEMr. Swapna Das, AdvocateMr. Siddhartha Das, Advocate….for the petitionerMs. Smita Das De, Advocate….for the respondents The Court: Heard learned Advocates appearing for the parties. By this writ petition, the petitioner has challenged the impugnedorder dated 23[rd] July, 2022, under Section 148A(d) of the Income Tax Act,1961, relating to assessment year 2013-14. I have perused the aforesaid impugned order from which itappears that the petitioner had received a fund of Rs.95 lakh during therelevant financial order from shell companies with no real business activityand having activity of providing accommodation entry to the petitioner-company. This Writ Court cannot shut its eyes and ignore this type of bogustransactions by the shell companies and this Court cannot exercise its jurisdiction under Article 226 of the Constitution of India in the case ofsuch nature. Accordingly, this writ petition being WPO/1091/2023 is dismissed. (MD. NIZAMUDDIN, J.) akg/