Anand Potato Cold Storage Private Limited v. Assistant Commissioner Of Income Tax Circle 1/1 And Ors

ORDER SHEETWPO/650/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE ANAND POTATO COLD STORAGE PRIVATE LIMITEDVS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 27[th] April, 2023. Appearance:Mr. Rites Goel, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court : Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 30[th] July, 2022 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2017-18 by raising the pure question of lawrelating to the jurisdiction of the assessing officer concerned in passing theaforesaid impugned order by non-compliance of the formalities of takingapproval of the specified authority mentioned in Section 151(ii) of theIncome Tax Act, 1961. Admitted position in this case is that impugned order under Section148A(d) of the Act has been passed after a lapse of three years from the endof the relevant assessment year and in this case specified authority is notthe Principal Commissioner of Income Tax from whom approval has beentaken before passing the aforesaid impugned order and it appears on a plainreading of Section 151(ii) of the said Act that Principal CIT from whom approval has been taken is not the specified authority for the purpose ofapproval under Section 148 and Section 148A of the Income Tax Act, 1961. Considering the facts and circumstances of this case, submission of theparties and the aforesaid factual and legal position, the aforesaid impugnedorder under Section 148A(d) of the Act dated 30[th] July, 2022 and allsubsequent proceedings are quashed. However, quashing of the impugned notice and subsequent proceedingswill not be a bar on the part of the Income Tax Authorities concerned toinitiate any fresh proceeding in future in accordance with law after takingapproval from the specified authority. In view of the discussion made above, this writ petition being WPO 650of 2023 stands disposed of. (MD. NIZAMUDDIN, J.) TR/