Jmd Sounds Limited vs Union Of India And Ors on 2 December, 2022

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Calcutta High Court

Jmd Sounds Limited vs Union Of India And Ors on 2 December, 2022

Bench: Md. Nizamuddin

OD -46

                                ORDER SHEET

                              WPO/3081/2022
                     IN THE HIGH COURT AT CALCUTTA
                    CONSTITUTIONAL WRIT JURISDICTION
                              ORIGINAL SIDE

                          JMD SOUNDS LIMITED
                                   VS
                         UNION OF INDIA AND ORS.

  BEFORE:
  The Hon'ble JUSTICE MD. NIZAMUDDIN
  Date: 2nd December, 2022.
                                                                          Appearance:
                                                              Mr. Avijit Ghoshal, Adv.
                                                                  ...For the Petitioner

                                                          Mr. S. Roy Chowdhury, 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 2013-14, and, all subsequent proceedings based

on the impugned notice dated 16th 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 facie, it is barred by limitation
                                           2

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 February, 2023.

In the meantime, there will be no further proceeding on the basis of the impugned order dated 27th July, 2022 being Annexure P-4 to the writ petition till the disposal of the writ petition.

(MD. NIZAMUDDIN, J.) TR/ 3

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