Expandable Enterprises Private Limited v. Income Tax Officer, Ward

8.6.2023 ks sl. 45 ks WPA 10667 of 2023 Expandable Enterprises Private Limited VsIncome Tax Officer, Ward No.9)1), Kolkata & Ors. Mr. Avra Mazumder,Ms. Megha Agarwal, Mr. Suman Bhowmik,Mr. Samrat Das … For the Petitioner. Mr. Vipul Kundalia,Mr. Amit Sharma … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order under Section 148A(d) of the IncomeTax Act, 1961 dated 12[th] April, 2023, relating toassessment year 2019-20, which has been passedafter taking approval from “Specified Authority” on 12[th]April, 2023 and after affording opportunity of hearingto the petitioner and considering the objection/replyfiled under Section 148A(b) of the Act. What petitioneris challenging in this writ petition is not thejurisdiction of the “Specified Authority” who hasapproved rather petitioner has challenged the legalityand merits of the approval itself. On perusal of Section 151(i) and 151(ii) of theIncome Tax Act, 1961 which simply says as to who willbe the “Specified Authority” for the purposes of Section148 and Section 148A of the Act and in this casejurisdiction of the “Specified Authority” who has approved for the purpose of Section 148 and 148A hasnot been challenged. In view of the discussion made above, I am notinclined to entertain this writ petition and accordingly,this writ petition being WPA 10667 of 2023 isdismissed. ( Md. Nizamuddin, J. )