Apeejay Tea Limited v. Deputy Commissioner Of Income Tax, Circle 4(1), Kolkata And Ors

OD-9 WPO/1087/2023 IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionORIGINAL SIDE APEEJAY TEA LIMITEDVERSUSDEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 4(1), KOLKATA AND ORS. BEFOREThe Hon’ble Justice MD. NIZAMUDDINDate: 6 JUNE, 2023 APPEARANCEMr. Abhratosh Majumder, Sr. AdvocateMr. Avra mazumder, AdvocateMr. K. Roy, AdvocateMs. Alisha Das, AdvocateMr. Suman Bhowmick, AdvocateMr. Samrat Das, Advocate….for the petitionerMr. Om Narayan Rai, Advocate….for the respondents The Court: Supplementary affidavit filed by the petitioner bekept with the record. Heard learned Advocates appearing for the parties. By this writ petition, the petitioner has challenged the impugnedorder dated 17[th] July, 2022 under Section 148A(d) of the Income Tax Act,1961 and all subsequent proceedings, inter alia, on the ground that theimpugned order under Section 148A(d) of the Act was passed in violation ofcriteria laid down under Section 151(ii) of the Act by not taking approvalfrom the “specified authority”. Mr. Rai, learned Advocate appearing for the respondents-IncomeTax Authorities could not produce relevant record to show that beforepassing the impugned order under Section 148A(d) of the Act, approval fromthe “specified authority” under Section 151(ii) of the Act was taken. Considering the facts and circumstances of the case as appearfrom record and submissions of the parties, this writ petition is disposed ofby setting aside the aforesaid impugned order under Section 148A(d) of theAct and all subsequent proceedings and the matter is remanded back to theassessing officer concerned to pass fresh order under Section 148A(d) of theAct in accordance with law by proceeding from the stage where theirregularity of not taking approval from the “specified authority” has beencommitted. The whole assessment proceedings shall be concluded and thefinal order should be passed within 12 weeks from the date ofcommunication of this order in accordance with law and after observingprinciple of natural justice. With these observation and direction, this writ petition beingWPO/1087/2023 is disposed of. (MD. NIZAMUDDIN, J.)