Ks Wpa v. Income Tax Officer, Ward 30(1), Kolkata & Anr

12.6.2023 ks WPA 10215 of 2023 sl. 12 Smt. Rachna Singhi VsIncome Tax Officer, Ward 30(1), Kolkata & Anr. Mrs. Manju Agarwal,Ms. Bhawna Tekriwal … For the Petitioner.Mrs. Smita Das De … For the Respondents. By this writ petition, petitioner has challenged theimpugned order under Section 14A(d) of the IncomeTax Act, 1961 dated 30[th] March, 2023 relating toassessment year 2019-20. I have perused the orderand considered the submission of the parties.Petitioner is not satisfied with the reasoning given bythe respondent/Income Tax Officer in his impugnedorder dated 30[th] March, 2023. The aforesaidimpugned order has neither been passed in violation ofprinciples of natural justice nor there is anyprocedural irregularity, nor the impugned order iscontrary to any specific provisions of any Act.Sufficiency of the reason or reasonableness of thereason in an impugned order under Section 148A(d) ofthe Act cannot be gone into by the writ court whenpetitioner was already given an opportunity to fileobjection by the petitioner and the same wasconsidered by the Assessing Officer though he mayhave come to a different finding and conclusion. Furthermore, petitioner still has ample scope in theproceedings subsequent to the notice under Section148 of the Act after passing the order under Section148A(d) of the Act to make out a case if she has in herfavour. I am also of the view that the order underSection 148A(d) of the Act is neither final assessmentorder nor any demand arises out of the same. In view of the discussion made above, I am notinclined to entertain this writ petition being WPA10215 of 2023, and accordingly, the same isdismissed. However, dismissal of this writ petition will not be abar on the part of the petitioner to raise all the pointsin the impugned proceedings, which has been raisedin this writ petition and the Assessing Officer toconsider the same in accordance with law. ( Md. Nizamuddin, J. )