Rts Power Corporation Limited v. Income Tax Officer Ward 4/1 And Ors

OD –5 ORDER SHEET WPO/1157/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE RTS POWER CORPORATION LIMITED VSINCOME TAX OFFICER WARD 4/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 15[th] June, 2023. Appearance:Mr. Sourabh Bagaria, Adv.Mr. Rites Goel, Adv.…For the PetitionerMr. Prithu Dudhoria, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. Supplementary affidavit and affidavit of service filed in Court be keptwith the records. By this writ petition, petitioner has challenged the impugned order dated 29[th] July, 2022 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2014-15 by filing this writ petition on 16[th] May,2023 that almost expiry of 10 months after the order under Section 148A(d)of the Act. During the pendency of the writ petition further development hasbeen taken place that order under Section 147 of the Act has already beenpassed on 26[th] May, 2023 which is appealable order containing detailreasoning and discussion and the same was passed by fully observingprocedural formalities by issuing notice under Section 148 of the Act,142(1), 142(2) of the Act after issuance of order under Section 148A(d) of theAct. If petitioner is at all aggrieved by the reasoning and finding which isbased on evidence and investigation, remedy is available to the petitioner to file appeal before the CIT (Appeals) under the statute and this Writ Court atthis stage after passing of the order under Section 147 of the Act refrainsfrom exercising its jurisdiction under Article 226 of the Constitution of Indiaby not re-appreciating the findings and evidence on the basis of whichassessment order under Section 147 of the Act has been passed.Accordingly, this writ petition being WPO 1157 of 2023 is dismissed. Dismissal of this writ petition will not have any bearing in consideringand disposal of the appeal if petitioner files appeal against the impugnedorder under Section 147 of the Act. TR/ (MD. NIZAMUDDIN, J.)