Navya Metals Private Limited v. The Income Tax Officer, Ward 1(1) And Ors

ORDER SHEETWPO/953/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE NAVYA METALS PRIVATE LIMITEDVS THE INCOME TAX OFFICER, WARD 1(1) AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 15[th] May, 2023. Appearance:Mr. Sourav Bagaria, Adv.Mr. Rites Goel, Adv.…For the PetitionerMr. Tilok Mitra, Adv.Mr. Soumen Bhattacharjee, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedreassessment order under Section 147 of the Income Tax Act, 1961, dated24[th] March, 2023 relating to assessment year 2018-19 and I have perusedthe aforesaid impugned assessment order containing 26 pages havingelaborate discussion and reasoning having reference of huge materialdocuments relating to the genuineness of purchase/expenses or sales anddocumentary evidence relating to dubious financial transaction withdifferent entities. This Writ Court in exercise of its Constitutional WritJurisdiction under Article 226 of the Constitution of India cannot act as anassessing officer or an appellate authority and scrutinize the aforesaidimpugned assessment order which is based on huge materials/documentaryevidences and to substitute the findings of the assessing officer based onsuch materials and substitute such findings. More so, the impugned order isan appealable order before the CIT(Appeals) which has got ample power to consider an assessment order both on facts and on law and there is nostatutory bar on the part of the appellate authority in considering the issuesraised in this writ petition. It is not the case which falls in those categoriesof cases where the impugned order has been passed is not speaking one orhaving no reason or is contrary to any specific provision of law or is withoutjurisdiction. However, without going into the merit of the impugned assessmentorder based on material evidence, on the ground of availability of alternativeremedy by way of appeal, this writ petition being WPO 953 of 2023 isdismissed. However, dismissal of this writ petition will not be a bar on the part ofthe petitioner to take all the points raised in this writ petition, before theappellate authority. (MD. NIZAMUDDIN, J.) TR/