Gopal Das v. Principal Commissioner Of Income Tax-5 & Ors

16.11.2023 Sl no. 8 Ct no. 2 P.M. WPA 20921 OF 2023 Gopal Das - Vs - Principal Commissioner of Income Tax-5 & Ors. Mr. Rites Goel … For the Petitioner. Ms. Smita Das De … For the respondents. Heard both the parties. This writ petition has been filed by the petitioner on 25[th] August, 2023 challenging the impugned order dated 23[rd] March, 2021 passed by the Commissioner of Income Tax concerned, under Section 264 of the Income Tax Act, 1961 relating to assessment year 2017-2018 confirming the order of assessment dated 4[th] December, 2019. On perusal of the aforesaid impugned order I find that the same has been passed neither in violation of principle of natural justice nor the impugned order is non-speaking order, nor the same is contrary to any specific provisions of law, nor the same is without jurisdiction and considering these aspects I find no merit in this writ petition being WPA 20921 of 2023. Accordingly the same is dismissed. (Md. Nizamuddin, J.)