M/S. Nidhi Vincom Private Limited v. Government Of India, Ministry Offinance, Income Tax Department And Ors

OD-1 W.P.O. No. 2303 of 2022 IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionOriginal Side M/S. NIDHI VINCOM PRIVATE LIMITED Vs. GOVERNMENT OF INDIA, MINISTRY OFFINANCE, INCOME TAX DEPARTMENT AND ORS. BEFORE :The Hon’ble JUSTICE MD. NIZAMUDDINDate : 13[th ] July, 2022. Mr. Anirban Banerjee,Ms. Pradipta Siddhanta, Advs.…for the petitionerMr. Om Narayan Rai, Adv.…for the respondents The Court : Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedassessment order 8[th] September, 2021 under Section 147 of the IncomeTax Act, 1961 relating to assessment year 2013-14 after issuing draftassessment order dated 31[st] August, 2021 being annexure P-6 at page 61of the writ petition on the ground that against the aforesaid draftassessment order petitioner had made adjournment petition on 6[th]September, 2021 which was not considered by the assessing officer asalleged by the petitioner. Petitioner submits that such adjournmentpetition was made on 6[th] September, 2021 and in support of such contention he has annexed a screenshot copy being annexure P-7 atpage 68 of the writ petition. Mr. Rai, learned advocate appearing for the respondent Income TaxAuthority disputes such allegation of the petitioner by contending thatoffice record of the Income Tax Department does not show filing of anysuch adjournment petition and in support of his contention he has filedscreenshot copies of the several documents downloaded from the officialportal of the department to establish that no such adjournment petitionwas ever filed by the petitioner in the official portal of the department. There cannot be any reason to disbelieve the copies of thescreenshot downloaded from the official portal of the Income TaxDepartment showing that no such adjournment petition was filed by thepetitioner though petitioner disputes the same by alleging that it hadfiled the adjournment petition. This Court siting in exercise ofConstitutional Writ Jurisdiction under Article 226 of the Constitutioncannot go into this disputed question of facts and matters of evidence inview of the documents filed by the department which was downloadedfrom the official portal of the department. Furthermore, impugned orderis an appealable order under the statute. Considering the facts and circumstances of the case as appearsfrom record, submissions of the parties and in view of the discussionmade above, I am not inclined to interfere with the impugned assessment order dated 8[th] September, 2021 against which this writ petition beingWPO 2303 of 2022 was filed on 27[th] June, 2022 and the same isaccordingly dismissed. (Md. Nizamuddin, J.) TR/