Calcutta Export Casting Private Limited v. Income Tax Officer, Ward 1(1) And Ors

OD 48 ORDER SHEET WPO 455 of 2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE CALCUTTA EXPORT CASTING PRIVATE LIMITED Vs. INCOME TAX OFFICER, WARD 1(1) AND ORS. BEFORE:The Hon’ble JUSTICE MD. NIZAMUDDINDate : 2[nd] February, 2022(Via Video Conference) Mr. Abhrotosh Majumder, Ms. Swapna Das, Mr. Siddharth Das, Advs. … for the Petitioner Mr. Smarajit Roychowdhury, Mr. Soumen Bhattacharya, Advs. …for the respondents The Court: In this writ petition, petitioner has challenged theimpugned assessment order dated 28[th] September, 2021, underSection 147 read with Section 144 of the Income Tax Act, 1961relating to assessment year 2013-14 (financial yer 2012-13) on theground that the assessee company has no existence during therelevant financial year 2012-13 and the petitioner came into existenceonly on 22[nd] January, 2014 and in support of this contentionpetitioner has annexed certificate of incorporation being annexure P-1which appears at page 34 of the writ petition and has also annexed a document issued by the office of Ministry of Corporate Affairs at page35 of the writ petition. Mr. Roychowdhury, learned advocate appearing for therespondent Income Tax Authority could not contradict this admittedfactual and legal position which appears from the record and which isa part of the writ petition. Considering the submissions of the parties and admitted factualand legal position which appears on perusal of relevant recordsannexed to the writ petition, the impugned assessment order dated28[th] September, 2021 is quashed and all subsequent notices on thebasis of the impugned assessment order are also quashed. However,quashing of the impugned assessment order will not prevent therespondent to initiate fresh assessment proceeding in accordance withlaw and if law permits. In view of the aforesaid admitted factual and legal position whichappears from records, this writ petition being WPO 455 of 2022 isdisposed of without calling for affidavits since any affidavit will notimprove the records. TR/ (MD. NIZAMUDDIN, J.)