Ekaksh Commerce Pvt Ltd v. Income Tax Officer, Ward

ORDER SHEETWPO/2522/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE EKAKSH COMMERCE PVT LTDVSINCOME TAX OFFICER, WARD NO. 1(1) AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 8[th] September, 2022. Appearance:Mr. Sudhir Mehta, Adv.Mr. Anurag Bagaria, Adv.…For the PetitionerMr. Prithu Dudhoria, Adv.…for the Respondents The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 27[th] April, 2022 under Section 148A(d) of the Income Tax Act, 1961,relating to assessment year 2018-19 on the ground that the same beingwithout jurisdiction and contrary to the provision of Section 149(1)(a) and(b) of the Income Tax Act, 1961 by contending that admittedly the impugnednotice has been issued after the expiry of three years from the end ofrelevant assessment year and it is also an admitted position which appearsfrom the conclusion of the assessing officer himself in the impugned orderthat the alleged escapement of income is Rs. 36,98,550/- which is below Rs.50 lakh. Considering the submission of the parties and admitted factual andlegal position which appears on perusal of the impugned order dated 27[th]April, 2022, I am of the considered view that the aforesaid impugned order isbad and not sustainable in law and is liable to be quashed for the reasonthat the impugned notice under Section 148A(b) under the newly amended Act was issued after expiry of three years from the end of relevantassessment year and the alleged escapement of income is below Rs. 50 lakh.In view of the discussion made above, this writ petition being WPO2522 of 2022 is disposed of by quashing the aforesaid impugned order dated27[th] April, 2022 under Section 148A(d) of the Act. TR/ (MD. NIZAMUDDIN, J.)