M/S. Movement Traders Private Limited v. The Principal Commissioner Of Income Tax, (Pcit) And Anr

ORDER SHEETWPO/1302/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE M/S. MOVEMENT TRADERS PRIVATE LIMITEDVS THE PRINCIPAL COMMISSIONER OF INCOME TAX, (PCIT) AND ANR. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 25[th ]July, 2023. Appearance:Ms. Nilanjana Adhya, Adv.Mr. Abhishek Agarwal, Adv.Mr. Amir Ali, Adv.…For the PetitionerMr. S. Roy Chowdhury, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderunder Section 148A(d) of the Income Tax Act, 1961 dated 26[th] April, 2023relating to assessment year 2019-20 on the ground that petitioner should beallowed to cross-examine the witnesses on whose statement assessing officerhas relied before passing the order under Section 148A(d) of the Act. I have perused the aforesaid impugned order under Section 148A(d) ofthe Act containing 47 pages and which is a very detailed lengthy orderrecording reasons and findings based on materials, documents andevidence. I also find that the aforesaid impugned order under Section148A(d) of the Act has neither been passed by officer having inherent lack ofjurisdiction nor there is any procedural irregularity nor the aforesaidimpugned order is contrary to any specific statutory provision of law. It is tobe remembered that the order under Section 148A(d) of the Act is neither a final assessment order like any adjudication order under CustomsAct or any other Act out of which any demand arises. If right to cross-examine is allowed to each and every assessee just at the stage of passingorder under Section 148A(d) of the Act like a trail Court in a civil suit or incriminal case by asking the assessing officer to act like a Trial Court, inabsence of any of the conditions or criteria referred hereinabove forentertaining the writ petition, it will make the whole proceeding subsequentto proceeding under Section 148A(d) of the Act like issuance of notice underSection 142(1) and 143 of the Act and again giving an opportunity of hearingto the petitioner before passing the final assessment order under Section147 of the Act, and all subsequent proceeding under the relevant provisionswill become only a piece of paper and all proceedings under the statutoryprovisions for passing order under Section 147 of the Act subsequent topassing the order under Section 148A(d) of the Act will be frustrated. Orderunder Section 147 of the Act which is an appealable order under the statutecan be interfered by writ Court under Article 226 of the Constitution andwrit petition only under exceptional cases indicated herein above and thiscase does not fall under those exceptions. In view of the discussion made above, I am not inclined to entertainthis writ petition being WPO 1302 of 2023 and accordingly the same isdismissed. TR/ (MD. NIZAMUDDIN, J.)