Ruchi Dalmia v. Income Tax Officer, Ward 33(1), Kolkata And Ors

ORDER SHEET WPO/2470/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE RUCHI DALMIAVS INCOME TAX OFFICER, WARD 33(1), KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 13[th] September, 2022. Appearance:Mr. Saurabh Bagaria, Adv.Mr. Indranil Banerjee, Adv.Mr. Subrata Mukherjee, Adv.…For the PetitionerMr. Vipul Kundalia, Adv.Mr. Anurag Roy, Adv.…For the Respondents The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 26[th] July, 2022 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2016-17 being annexure P-10 to the writpetition. I have perused the aforesaid impugned order and find the sameneither in violation of principle of natural justice nor contrary to anystatutory provision nor there is any procedural irregularity nor withoutjurisdiction. I am of the view that once an order has been passed afterobserving formalities required under the law in issuing notice under Section148A(b), giving opportunity of hearing to file an objection to the same andafter that if the order has been passed by the assessing officer under Section148A(d) of the Act and if the assessee petitioner is not satisfied with thereasoning given in such order and has any grievance on merit of the same, he may agitate the same in course of subsequent proceedings after noticeunder Section 148 of the Act as per view taken by the Hon’ble SupremeCourt in its order dated 2[nd] September, 2022 in the case of Anshul Jain vs.Principal Commissioner of Income Tax & Anr. in Special Leave to Appeal (C)No. 14823/2022. Furthermore an order under Section 148 (d) of the Income Tax Act,1961, itself is neither an assessment nor a demand and petitioner still willhave ample scope and opportunity to make out a case if any for dropping ofthe proceeding under Section 147 of the Act in subsequent proceeding afterthe order passed under Section 148 (d) of the Act. In view of reasoning and discussion made above this Writ Petitionbeing WPO No. 2470 of 2022 is dismissed. TR/ (MD. NIZAMUDDIN, J.)