Damodar Ispat Limited v. Deputy Commissioner Of Income Tax, Central Circle2(4) & Ors

7.6.2023 ks sl. 34 ks WPA 10073 of 2023 Damodar Ispat Limited Vs Deputy Commissioner of Income Tax, Central Circle2(4) & Ors. Mr. Kapil Goel,Mr. Rites Goel … For the Petitioner.Mrs. Smita Das De … For the Respondents. Affidavit-of-service filed in court be kept with therecord. Heard learned Advocate appearing for the parties. By this writ petition, petitioner has challenged twoindependent impugned orders- one relating to theassessment order under Section 147/143(3) of theIncome Tax Act dated 31[st] March, 2023, relating toassessment year 2018-19 and another one is the orderof transfer of petitioner’s file under Section 127 of theIncome Tax Act, 1961, both of which are independentof each other having totally separate cause of action.The impugned order under Section 148A(d) of the Actwas passed on 30[th] March, 2022, which the petitionerdid not challenge at any point of time and after waitingfor almost nine months when the order under Section127 was passed on 13[th] December, 2022, even at thatpoint of time petitioner did not think it fit to challengethe same. Now, after passing of more than a year ofthe impugned order under Section 148A(d) of the Act and after passing of more than five months of theimpugned order of transfer under Section 127 of theAct, petitioner has filed this writ petition on 24[th] April,2023 challenging the impugned order of transfer of itsfile under Section 127 of the Act and final assessmentorder under Section 147/143(3) of the Income Tax Act,1961 dated 31[st] March, 2023, which is a well reasonedorder and the same is Appealable before CIT(Appeals). Petitioner further submits that it does not want topress order under Section 127 of the Act. In view of the discussion made above and onperusal of the aforesaid impugned order, I do not findany illegality in the impugned Appealable assessmentorder and accordingly, this writ petition being WPA10073 of 2023 is dismissed. ( Md. Nizamuddin, J. )