A Single Bench of the Calcutta High Court dismissed a writ petition the ground that no challenge as regards to the final re assessment order was made in the petition.
By the writ petition, petitioner,Tanmoy Dutta, has challenged the impugned notice under Section 148A(b), order under Section 148A(d) and notice under Section 148 of the Income Tax Act, 1961. This writ petition was filed on 9th March, 2023.
The Court of Justice Md Nizamuddin noted that even before filing this writ petition on 9th March, 2023, a final reassessment order under Section 147 of the Income Tax Act, 1961 was already passed on 6th March, 2023 which has not been impugned in this writ petition and furthermore this is an appealable order under the statute.
Clause b and d to Section 148A of the Income Tax Act, 1961 notes that :-The Assessing Officer shall, before issuing any notice under section 148-
(b) provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a).
(d) decide, on the basis of material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under section 148, by passing an order, with the prior approval of specified authority, within one month from the end of the month in which the reply referred to in clause (c) is received by him, or where no such reply is furnished, within one month from the end of the month in which time or extended time allowed to furnish a reply as per clause (b) expires.
The Bench observed that “This is not a case where the petitioner has approached this writ court immediately after getting notice under Section 148A(b) of the Act or after passing the order under Section 148A(d) of the Act and not only that when the writ petition was filed on 9th March, 2023, petitioner could have brought to the notice of the court the final assessment order and challenged it though it may not be maintainable in view of availability of alternative remedy by way of appeal.”
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