Dinesh Kumar Goyal v. Income Tax Officer Ward-6(1) Kolkata And Ors

ORDER SHEETWPO/1156/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE DINESH KUMAR GOYAL VS INCOME TAX OFFICER WARD-6(1) KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 16[th] June, 2023. Appearance:Ms. Sutapa Roy Chowdhury, Adv.Ms. Aratrika Roy, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 9[th] May, 2023 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2014-15 which has been passed subsequent todirection of this Court dated 15[th] September, 2022 in petitioner’s earlier writpetition. I have perused the aforesaid impugned order where it has beenheld that the petitioner has benefited himself with an amount of Rs.15,53,19, 876/- from the arranged accommodation entries which is nothingbut unaccounted money of the assessee itself. Petitioner submits that thesefindings by the assessing officer are baseless and having no material. On perusal of the aforesaid impugned order I find that these findingsare matters of evidence and based on investigation which cannot be re-appreciated in exercise of Constitutional Writ Jurisdiction of this Court andbe substituted by its own. Furthermore, I am of the view that the aforesaidimpugned order is neither a final assessment order nor any demand arises out of the same and petitioner still has got ample scope in course of theproceeding subsequent to the aforesaid impugned order under Section148A(d) and after issuance notice under Section 148 of the Act to make outhis case if he has any in his favour during the course of subsequentproceeding. In view of the discussion made above, this writ petition being WPO1156 of 2023 is dismissed. However, dismissal of this writ petition will not be a bar on the part ofthe petitioner to raise all the points before the assessing officer which hasbeen raised in this writ petition during the proceeding subsequent to theimpugned order under Section 148A(d) of the Act. (MD. NIZAMUDDIN, J.) TR/