Calcutta High Court
Jai Mata Di Conclave Private Limited vs Union Of India And Ors on 17 January, 2023
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
OD -4
ORDER SHEET
WPO/42/2023
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
JAI MATA DI CONCLAVE PRIVATE LIMITED
VS
UNION OF INDIA AND ORS.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date: 17th January, 2023
Appearance:
Mr. Om Prakash Prasad, Adv.
...For the Petitioner
Mr. Soumen Bhattacharjee, Adv.
...For the Revenue
The Court: Heard learned counsel appearing for the parties.
Affidavit of service filed in Court be kept with the records.
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 2015-16, and, all subsequent proceedings based
on the impugned notices dated 8th April, 2021 and 28th April, 2021 under
Section 148 of the Income Tax Act, 1961, 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. 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
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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 four weeks; petitioner to file reply thereto, if any, within two weeks thereafter.
The matter shall appear for final hearing in the monthly list of April, 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