Shiv Kumar Jajodia v. Income Tax Officer Ward 43/1 Kolkata And Ors

OD –1 ORDER SHEETWPO/1631/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SHIV KUMAR JAJODIA VS INCOME TAX OFFICER WARD 43/1 KOLKATA AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 22[nd] November, 2023. Appearance:Mr. Ananda Sen, Adv.Mr. Anuran Samanta, Adv.Mr. Sabyasachi Mandal, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 31[st] March, 2023 under Section 148A(d) and subsequent notice underSection 148 of the Income Tax Act, 1961 relating to assessment year 2016-17 on the basis of initiation of impugned proceeding by issuance of noticeunder Section 148A(a) of the Act dated 3[rd] March, 2023 showing the PANnumber AADFB7411K, on the ground that the whole proceeding has beeninitiated against the entity having no such PAN number now. Though earlierwhile the noticee was a partnership firm it was having the said PAN numberand thereafter it was converted into a proprietorship firm and this fact wasintimated to the department prior to initiation of the impugned proceedingand accordingly initiation of the impugned proceeding against the wrongPAN number is not sustainable in law. Mr. Dutt, learned advocate representing the department is not in aposition to deny and dispute the aforesaid factual and legal position. Considering the facts and circumstances of the case, the aforesaidimpugned notice under Section 148A(a) of the Act dated 3[rd] March, 2023and all subsequent proceedings are quashed. However, quashing of the impugned proceeding will not be a bar onthe part of the respondent Income Tax Authority to initiate any freshproceeding in according with law. With these observations, this writ petition being WPO 1631 of 2023 isdisposed of. TR/ (MD. NIZAMUDDIN, J.)