Brightmoon Supply Private Limited v. Income Tax Officer, Ward 3(1) And Ors

OD –11 ORDER SHEET WPO/2927/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE BRIGHTMOON SUPPLY PRIVATE LIMITEDVSINCOME TAX OFFICER, WARD 3(1) AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 23[rd]November, 2022. Appearance:Ms. Arati Agarwal, Adv.Ms. Rosy Banerjee, Adv.…For the PetitionerMr. Tilok Mitra, Adv.…For the Revenue The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 29[th] July, 2022 under Section 148A(d) of the Income Tax Act, 1961and subsequent notice under Section 148 of the Act relating to assessmentyear 2015-16 based on the notice under Section 148A(b) of the Act dated25[th] May, 2022. The petitioner has participated in the proceeding and I haveperused the impugned order under Section 148A(d) of the Act. It is not acase which falls within the category of those cases where the proceeding iswithout jurisdiction on the face of it or there is violation of principles ofnatural justice in the matter and furthermore the impugned order underSection 148A(d) is not the final assessment order and neither it is a demandand petitioner still has a scope of making out the case during the proceedingsubsequent to Section 148 notice for dropping the case under Section 147of the Act. In view of the discussion made above, this writ petition being WPO2927 of 2022 is dismissed. TR/ (MD. NIZAMUDDIN, J.)