Calcutta High Court
Karan Mercantile Private Limited vs Union Of India And Ors on 3 May, 2023
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
OD -36
ORDER SHEET
WPO/1007/2023
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
KARAN MERCANTILE PRIVATE LIMITED
VS
UNION OF INDIA AND ORS
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date: 3rd May, 2023.
Appearance:
Mr. Indranil Banerjee, Adv.
Mr. Subrata Mukherjee, Adv.
...For the Petitioner
The Court : Learned advocate appearing for the petitioner appears
and files affidavit of service.
In spite of service, none appears on behalf of the respondents.
Mr. Om Narayan Rai who is present in Court shall be served a copy of this writ petition whose appearance may be regularised.
By this writ petition, petitioner has challenged the impugned order dated 27th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2013-14, and, all subsequent proceedings mainly on the ground of jurisdiction of the assessing officer in issuance of the impugned notice under Section 148 of the Act being barred by limitation under Section 149(1)(b) of the Income Tax Act, 1961. In the impugned order under Section 148A(d) of the Act, the assessing officer has tried to justify the initiation of re-assessment proceeding by relying on an instruction being No. 2 01/2022 dated 11th May, 2022 issued by CBDT. Admittedly, the issuance of notice and initiation of re-assessment proceeding are beyond six years and, prima facie, it is barred by limitation both under the old Act as well as under newly amended provision relating to Section 147 of the Act.
Considering the submission of the parties, I am of the view that this matter deserves adjudication by calling for affidavits from the respondents and I am also of the view that the petitioner has been able to make out a prima facie case for an interim order by raising the issue of jurisdiction of the assessing officer concerned in initiating the impugned re-assessment proceeding.
Let the respondents file affidavit-in-opposition within three weeks; petitioner to file reply thereto, if any, within one week thereafter.
The matter shall appear for final hearing in the monthly list of July, 2023.
In the meantime, there will be no further proceeding on the basis of the impugned order dated 27th July, 2022 being Annexure P-6 to the writ petition till the disposal of the writ petition.
(MD. NIZAMUDDIN, J.) TR/ 3 4