Calcutta High Court
Balaji Developers vs Income Tax Officer Ward 50/1 And Ors on 30 March, 2023
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
OD -11
ORDER SHEET
WPO/743/2023
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
BALAJI DEVELOPERS
VS
INCOME TAX OFFICER WARD 50/1 AND ORS.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date: 30th March, 2023.
Appearance:
Ms. Swapna Das, Adv.
Mr. Siddharth Das, Adv.
...For the Petitioner
Mr. Amit Sharma, Adv.
...For the Respondents
The Court: Heard learned counsel appearing for the parties. Petitioner has filed this writ petition challenging the impugned order under Section 148A(d) of the Act dated 27th July, 2022 relating to assessment year 2016-17 on the ground that on the face of it according to the respondent himself the amount of income escaped is below Rs. 50 lakhs and petitioner submits that in view of the newly amended provision relating to 147 proceeding, the notice under Section 148A(b) of the Act is bad in law.
Considering the facts and circumstances of this case, I am of the view that the issues involved in this writ petition cannot be adjudicated without calling for affidavits in view of submission of the learned counsel appearing for the respondent.
2
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 May, 2023.
In the meantime, there will be no further proceeding on the basis of the impugned order under Section 148A(d) of the Act and subsequent notice under Section 148 of the Act.
(MD. NIZAMUDDIN, J.) TR/ 3 4