Dinesh Kumar Goyal, Huf v. Income Tax Officer, Ward-34(1), Kolkata & Ors

27.9.2022 ks WPA 20669 of 2022 sl. 20 Dinesh Kumar Goyal, HUF Vs Income Tax Officer, Ward-34(1), Kolkata & Ors. Mr. R.N. Dutt,Ms. Aratrika Roy … For the Petitioner.Mr. Om Narayan Rai … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 28[th] July, 2022 under Section148A(d) of the Income Tax Act, 1961, relating toassessment year 2016-17 on the ground that the samebeing without jurisdiction and contrary to theprovision of Section 149(1)(a) and (b) of the Income TaxAct, 1961 by contending that admittedly the impugnednotice has been issued after the expiry of three yearsfrom the end of relevant assessment year and it is alsoan admitted position which appears from theconclusion of the assessing officer himself in theimpugned order that the alleged escapement of incomeof Rs.37,40,812 which is below Rs.50 lakh. Considering the submission of the parties andadmitted factual and legal position which appears onperusal of the impugned order dated 28[th] July, 2022, Iam of the considered view that the aforesaid impugnedorder is bad and not sustainable in law and is liable to be quashed for the reason that the impugned noticeunder Section 148A(b) under the newly amended Actwas issued after expiry of three years from the end ofrelevant assessment year and the alleged escapementof income is below Rs.50 lakh. In view of the discussion made above, this writpetition being WPA 20669 of 2022 is disposed of byquashing the aforesaid impugned order dated 28[th]July, 2022 under Section 148A(d) of the Act. ( Md. Nizamuddin, J. )