Himalayan Cold Storage Pvt. Ltd v. Income Tax Officer 7(1), Kolkata & Ors

28.06.2023.PBSl. No.7. WPA 12633 of 2023 Himalayan Cold Storage Pvt. Ltd. VsIncome Tax Officer 7(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Nilanjan Bhattacharya,Mr. Suman Bhowmik,Mr. Samrat Das. … For the Petitioner.Mr. Om Narayan Rai.……..for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order under Section 148A(d) of theIncome Tax Act, 1961, dated 6[th] April, 2023, relatingto the assessment year 2019-20, on the ground thatthe petitioner’s supplementary objection of noticeunder Section 148A(d) has not been properlyconsidered and dealt with in the aforesaid impugnedorder under Section 148A(d) of the Act. On perusal ofthe aforesaid impugned order, I find that the samerelates to appreciation of evidence and on the merit ofthe assessment and the impugned order I find that itis not in violation of principle of natural justice orthere is any procedural irregularity or the Assessing Officer has acted patently contrary to law in passingthe aforesaid impugned order and also it is not thecase that the impugned proceeding is withoutjurisdiction. Furthermore, petitioner shall have ampleopportunity and scope during the course of theproceeding subsequent to the order under Section148A(d) of the Act making out a case if it has any. In view of the discussions made above, I am notinclined to entertain this writ petition being WPA12633 of 2023 and accordingly, the same is dismissed.However, dismissal of this writ petition will not be abar on the part of the petitioner to raise all the pointsin this writ petition in course of proceedingsubsequent to the impugned order under Section148A(d) of the Act. ( Md. Nizamuddin, J.)