Rajendra Kumar Agrawal v. Income Tax Officer Ward 36(1) Kolkata And Ors

OD 99 ORDER SHEET WPO 1805 of 2021IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE RAJENDRA KUMAR AGRAWAL Vs. INCOME TAX OFFICER WARD 36(1) KOLKATA AND ORS. BEFORE:The Hon’ble JUSTICE MD. NIZAMUDDINDate : 27[th ] January, 2022(Via Video Conference) Mr. J.P. Khaitan, Sr. Adv. Ms. Manju Agarwal, Adv. Mr. Bajrang Manot, Adv. Mr. Tilok Mitra, Adv. …for the respondents … for the Petitioner The Court: Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned noticedated 31[st] March, 2021 under Section 148 of the Income Tax Act forthe assessment year 2014-15 and further challenging the impugnedorder of rejection dated 15[th] December, 2021 rejecting the petitioner’sobjection against the issuance of notice under Section 148 of theIncome Tax Act and invoking of Section 147 of the Act on the groundthat the impugned order of rejection does not deal in detail thecontention raised by the petitioner in the aforesaid objection. Considering the submissions of the parties and on perusal ofrecords, I am of the view that this case does not fall in those categorieswhere the impugned notice is bad on the face of it or the Authoritywho has issued the impugned notice having inherent lack ofjurisdiction which is different from wrongful or irregular exercise ofjurisdiction. In this case petitioner is not satisfied with the reasoninggiven by the respondent assessing officer concerned in his impugnedorder of rejection. Petitioner may have a good case on merit for thepurpose of assessment proceeding but it is not a fit case for invokingconstitutional writ jurisdiction of this Court and I am not inclined toentertain this writ petition and interfere with the impugned notice andthe proceeding under Section 147 of the Act. Since I am dismissing this writ petition without going into meritof the impugned proceeding under Section 148 and proceeding underSection 147 of the Act, all the points raised by the petitioner on meirtof the impugned proceeding are kept open and petitioner is entitled totake all such points in course of the impugned proceeding before theassessing officer concerned who will consider the case of the petitioneron merit without being influenced by any observation made in thisorder. This writ petition being WPO 1805 of 2021 is dismissed. TR/ (MD. NIZAMUDDIN, J.)