Wpa/23465/2023 Of Arindam Chatterjee v. Income Tax Officer Ward 29(1) Kolkata And Ors
High Court
16 Nov 2023 In favour of: Revenue
Forum / Bench
High Court · calcutta_appellate_side
Parties
Wpa/23465/2023 Of Arindam Chatterjee v. Income Tax Officer Ward 29(1) Kolkata And Ors
Date of order
16 Nov 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wpa/23465/2023 Of Arindam Chatterjee v. Income Tax Officer Ward 29(1) Kolkata And Ors, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
26
16.11.2023 Ct. no. 2 sb
WPA 23465 of 2023
Arindam Chatterjee-Vs-
The Income Tax Officer, Ward 29(1),
Kolkata & Ors.
Mr. Anil Dugar
Mr. Rajarshi Chatterjee ... for the petitioner
Mrs. Smita Das De ….for the Respondents
Heard learned advocates appearing for the parties.
By this writ petition, the petitioner has challengedthe constitutional validity of Section 221 (1) of the IncomeTax Act, 1961 which was inserted by Amendment Act,1970 i.e. almost 53 years back and on perusal of theaforesaid provision of law including the provisothereunder, I am of the considered view that the aforesaidprovision of law is constitutionally valid and not beyondthe restrictive competence of the Parliament andaccordingly, this writ petition being WPA 23465 of 2023 isdismissed.
(Md. Nizamuddin, J.)
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