Loknath Saraf Securities Private Limited v. Income Tax Officer Ward 6(2) And Ors

ORDER SHEETWPO/1099/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE LOKNATH SARAF SECURITIES PRIVATE LIMITEDVSINCOME TAX OFFICER WARD 6(2) AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 14[th] June, 2023. Appearance:Mr. Rites Goel, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.Mr. Prithu Dudhoria, 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, 1961,relating to assessment year 2015-16 and subsequent final assessment orderdated 29[th] May, 2023 by way of a supplementary affidavit which is anappealable order. By this writ petition, petitioner wants this Court to invokeConstitutional Writ Jurisdiction under Article 226 of the Constitution ofIndia at this stage when the notice under Section148A(b) of the Act hadbeen issued, objection to the same was filed, order under Section 148A(d) ofthe Act was passed and thereafter impugned notice under Section 148 of theAct was passed and finally when this matter was taken up it appears fromrecord that the final assessment order itself has been passed which hasbeen impugned by way of supplementary affidavit before this Court andchallenging the same on the ground that that the notice under Section 148of the Act was barred by limitation. Since the final assessment order under Section 147 of the Act has been passed in this matter which is anappealable order and furthermore I have perused the aforesaid order dated29[th] May, 2023 which has detailed reason and order having elaboratediscussion based on facts and evidence after enquiry and investigation I amnot inclined to entertain this writ petition being WPO 1099 of 2023 andaccordingly the same is dismissed. TR/ (MD. NIZAMUDDIN, J.)