Karnani Promoters Private Limited v. Income Tax Officer Ward 7/1 And Ors

ORDER SHEETWPO/1205/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE KARNANI PROMOTERS PRIVATE LIMITEDVSINCOME TAX OFFICER WARD 7/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 20[th] June, 2023. Appearance:Mr. Saurabh Bagaria, Adv.Mr. Rites Goel, Adv.…For the PetitionerMr. Amit Sharma, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. Supplementary affidavit and affidavit of service filed in Court be keptwith the records. By this writ petition, petitioner has challenged the impugned orderdated 1[st] July, 2022 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2016-17 by filing this writ petition on 17[th] May,2023 that almost expiry of 10 months after the order under Section 148A(d)of the Act. During the pendency of the writ petition further development hasbeen taken place that order under Section 147 of the Act has already beenpassed on 29[th] May, 2023 which is appealable order containing detailreasoning and discussion and the same was passed by fully observingprocedural formalities by issuing notice under Section 148 of the Act,142(1), 142(2) of the Act after issuance of order under Section 148A(d) of theAct. If petitioner is at all aggrieved by the reasoning and finding which is based on evidence and investigation, remedy is available to the petitionerto file appeal before the CIT (Appeals) under the statute and this Writ Courtat this stage after passing of the order under Section 147 of the Act refrainsfrom exercising its jurisdiction under Article 226 of the Constitution of Indiaby not re-appreciating the findings and evidence on the basis of whichassessment order under Section 147 of the Act has been passed.Accordingly, this writ petition being WPO 1205 of 2023 is dismissed. Dismissal of this writ petition will not have any bearing in consideringand disposal of the appeal if petitioner files appeal against the impugnedorder under Section 147 of the Act. If the appeal is filed by the petitioner against the aforesaid impugnedorder under Section 147 of the Act within fifteen days from date, theAppellate Authority shall consider and dispose of the appeal on meritwithout insisting on the issue of limitation. TR/ (MD. NIZAMUDDIN, J.)