Shri Avijit Sarkar v. Income Tax Officer Ward 8(2) Kolkata And Ors

ORDER SHEET WPO/1695/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SHRI AVIJIT SARKAR VS INCOME TAX OFFICER WARD 8(2) KOLKATA AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 20[th] November, 2023. Appearance :Mr. Saumya Kejriwal, Adv.Ms. Ananya Rath, Adv.Mr. Navin Mittal, Adv.…for the PetitionerMr. Amit Sharma, Adv.…for the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderunder Section 147 of the Income Tax Act, 1961 relating to assessment year2013-14 dated 23[rd] May, 2023, on the ground that the impugned proceedingwas initiated against a non-existing company which ceased to exist beingstruck off the register of the Registrar of Companies and the noticee had noexistence at the time of relevant assessment year 2013-14. Mr. Sharma, learned advocate representing the Income Tax Authorityin opposing the writ petition submits that the writ petitioner has madeincorrect statement about its non-existence and has suppressed materialfact and Mr. Sharma to substantiate the case of the department has filed acopy return, on perusal of which it appears that the noticee company haseven filed returns for assessment year 2021-22 and 2022-23 and on the face of it the petitioner has tried to make out a case by suppressing material factand incorrect statement and on this ground, this writ petition being WPO1695 of 2023 is dismissed. TR/ (MD. NIZAMUDDIN, J.)