Swatarup Banerjee v. Income Tax Officer, Ward – 22 (2), Kolkata & Ors

31.03.2023. p.b.Sl. No.3. WPA 19278 of 2022 Swatarup Banerjee Vs.Income Tax Officer,Ward – 22 (2), Kolkata & Ors. Mr. Abhratosh Majumder,Mr. Avra Mazumder,Mr. Avishek Guha,Mrs. Debarati Das,Ms. Akansha Chopra.……..for the petitioner.Mr. Prithu Dudharia. ……..for the respondent. Heard learned advocates appearing for the parties.Case in a nutshell which emerges in this writpetition is that petitioner had opted to avail the benefit ofappropriate settlement scheme for settlement of tax inrespect of the relevant assessment year and thoughpetitioner paid the partial tax amount but due to non-payment of the full amount of tax determined under thesaid settlement scheme, the respondent income taxauthority initiated proceeding under Section 148A(d) of theIncome Tax Act on 28[th] July, 2022, relating to 2017-2018.By the earlier order of this Court, respondent income taxauthority was asked to determine the balance amount oftax and interest to be paid by the petitioner and to acceptthe same if the petitioner pays the same from time to time,this matter was heard from time to time and finally Mr. Dudharia, learned advocate appearing on behalf of theincome tax authority files a written instruction issued byITO (Tech) – V, Kolkata, indicating the balance amount inthe form of interest which is payable by the petitionerwhich amounts to Rs.1,68,076/- to finally settle thedispute relating to the relevant assessment year and asper the aforesaid instruction indicating the aforesaidamount payable by the petitioner, the petitioner has paidthe amount on 31[st] March, 2023 and files the downloadedcopy of the said challan. Considering the facts and circumstances of this casein total as appears from record and submission of theparties and taking into account that finally interest onlywhich is required to be paid has already been paid by thepetitioner, the aforesaid impugned proceeding on the basisof the notice under Section 148A(b) of the Act dated 27[th]May, 2022, stands quashed by treating the issue relatingto the relevant assessment year as finally settled. With this observation and direction, this writpetition being WPA 19278 of 2022 stands disposed of. (Md. Nizamuddin, J.)