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

OD-12 WPO/1093/2023IN 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 14[th] July, 2022, under Section 148A(d) of the Income Tax Act,1961. I have perused the aforesaid impugned order from which itappears that the petitioner had received a fund of Rs.1,42,00,000/- fromone Mr. Swapan Das during the relevant assessment year which petitionercould not explain and it also appears from record that petitioner was givenopportunity to file its reply/objection against the notice issued underSection 148A(b) of the Act to explain such transactions but petitioner didnot give any response to the same. Considering the facts of the case as appear from record, I am not inclined to interfere with the impugned assessment order. Accordingly, thiswrit petition being, WPO/1093/2023 is dismissed. (MD. NIZAMUDDIN, J.) akg/