Calcutta High Court
Commissioner Of Income Tax vs Smt. Manju Podder on 27 March, 2014
Author: Girish Chandra Gupta
Bench: Girish Chandra Gupta
ORDER SHEET
GA No.2367 of 2013
ITA No.72 of 2013
IN THE HIGH COURT AT CALCUTTA
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOL-X, KOLKATA.
Versus
SMT. MANJU PODDER
BEFORE:
The Hon'ble JUSTICE GIRISH CHANDRA GUPTA
The Hon'ble JUSTICE TAPABRATA CHAKRABORTY
Date : 27th March, 2014.
Appearance:
Ms. Soma Chatterjee, Adv.
. . .for the appellant.
Mr. J.P. Khaitan Sr. Adv. Amicus curiae.
Mr. Sourabh Bagaria, Adv.
Ms. Purnima Nath, Adv.
. . .for the respondent.
The Court: Ms. Chatterjee, learned Advocate appearing for the appellant, did not dispute that the assessment was never made against the respondent- assessee under Section 158BD. Assessment was in fact made under Section 158BC. The very initiation of exercise under Section 158BC, according to us, was illegal because no authorization was obtained under Section 132 for search and seizure in respect of the assessee-respondent. 2
In the circumstances, we are also of the opinion that the order passed by the learned Tribunal is unexceptionable. We record our deep sense of appreciation for the assistance rendered by Mr. Khaitan learned senior advocate in resolving the issue.
The appeal is thus disposed of.
(GIRISH CHANDRA GUPTA, J.) (TAPABRATA CHAKRABORTY, J.) sp/