Jay Baba Bakreswar Rice Mill Private Limited v. Income Tax Officer Ward 9/1 And Ors

OD –5 ORDER SHEET WPO/1106/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE JAY BABA BAKRESWAR RICE MILL PRIVATE LIMITEDVSINCOME TAX OFFICER WARD 9/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 13[th] June, 2023. Appearance: Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. Tilok Mitra, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 27[th] July, 2022 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2014-15. I have perused the aforesaid impugned order and finding no ground tointerfere with the same since the same is neither without jurisdiction northere is any procedural irregularity nor there is any violation of principle ofnatural justice nor the impugned order is contrary to any specific provisionof law. Furthermore I am of the considered view that the aforesaid impugnedorder under Section 148A(d) of the Act is neither a final assessment ordernor it is a demand and petitioner still has ample scope and opportunity topress its case in its favour if it has any during the impugned proceedingsubsequent to the notice under Section 148 of the Act. I am not inclined to entertain this writ petition being WPO 1106 of 2023 and accordingly thesame is dismissed. Written instruction filed by Mr. Mitra, learned advocate appearing forthe respondents be kept with the record. TR/ (MD. NIZAMUDDIN, J.)