Wpa v. Revithi Vyapaar Pvt. Ltd

26.06.2023.PBSl. No.20. WPA 13022 of 2023 VsAssistant Commissioner of IncomeTax, Circle – 7(1), Kolkata & Ors.Mr. Ranjit Kr. Murarka,Mr. Vivek Murarka,Mr. Dibanath Dey,Mr. S. D. Verma.… For the Petitioner.Mr. Tilak Mitra. Revithi Vyapaar Pvt. Ltd. ……..for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned assessment order dated 11[th] May, 2023,under Section 147 read with Section 144B of theIncome Tax Act, 1961, relating to the assessment year2013-14, which is an appellable order under thestatute and furthermore, petitioner after participatingthrough out the whole proceeding right from theinitiation of notice under Section 148A(b) of the Act byfiling objection to the same and even after acceptingthe order under Section 148A(d) of the Act andparticipating in the impugned reassessmentproceeding after the issuance of subsequent noticeunder Section 148 of the Act, now at this stage,petitioner wants to challenge the impugned appellable order of assessment under Section 147 of the Act andthe initiation of proceeding and issuance ofsubsequent notice under Section 148 of the Act bycontending the same as without jurisdiction. Petitionerhas neither challenged before this Court at the stage ofthe notice under Section 148A(b) of the Act dated 26[th]May, 2022 rather against that it appears from recordthat it filed objection to the same on 6[th] May, 2022 andthereafter order under Section 148A(d) was passed on28[th] July, 2022 and notice under Section 148 of theAct was issued on 29[th] July, 2022 and even at thatstage it did not approach this writ court and thereafternotices under Section 142(1) and 143(2) of the Actwere issued and even notice of show-cause for anyvariation of draft assessment was also served upon thepetitioner and impugned assessment order underSection 147 of the Act was passed and now at thisstage petitioner wants to challenge the initiation ofvery impugned assessment proceeding andassessment order which is an appellable order. In view of the discussions made above, I am notinclined to entertain this writ petition and accordingly,this writ petition being WPA 13022 of 2023 isdismissed. ( Md. Nizamuddin, J.)