Bappa Das v. Income Tax Officer, Ward 25(1), Kolkata & Ors

12.9.2023 ks WPA 20527 of 2023 sl. 9 Bappa Das Vs Income Tax Officer, Ward 25(1), Kolkata & Ors. Mr. Ananda Sen … For the Petitioner. Mr. Vipul Kundalia … For the Income Tax Authority. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned assessment order under Section 147 of theIncome Tax Act, 1961, which is an appealable orderunder the statute and I find that the same was finallypassed after observing due process of law by issuanceof notice under Section 148A(b) of the Act and passingthe order under Section 148A(d) of the Act and afterissuance of subsequent notice under Section 148 ofthe Act and petitioner has participated in the saidassessment proceedings. I find neither there is anyprocedural irregularity nor any violation of principlesof natural justice by denying the petitioner any right ofopportunity of hearing nor the Assessing Officer hasinherent lack of jurisdiction in initiating the impugnedassessment proceedings and the issue is not of such anature that the Appellate Authority is barred fromadjudicating the same. In view of the discussion made above, this writpetition being WPA 20527 of 2023 is dismissed. ( Md. Nizamuddin, J. )