Calcutta HC Dismisses Writ Petition as Income Tax Dept Not Interested to pursue Demand u/s 143 [Read Order]

Nitin Chamaria , the petitioner filed the writ petition inter alia, challenging the demand raised by the respondents in respect of the asCalcutta HC Dismisses Writ Petition as Income Tax Dept Not Interested to pursue Demand under Section 143 assessment year 2018-2019, however, Mr. Sharma, advocate appearing on behalf of the Income Tax Department by placing before the Court the communication dated 25th July, 2025, which is taken on record, would submit that in terms of the order passed in WPA 17221 of 2022 dated 10th August, 2022, the department had reviewed the matter.

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The above communication would show that the department had concluded that the demand raised under Section 143(1) in the instant case was not called for. As such according to Mr. Sharma since the department is not interested to pursue the demand as communicated vide letter dated 28th February, 2020 and 1st October, 2024, nothing survives in the writ petition.

Section 143(1) of the Income Tax Act, 1961, outlines the process of "summary assessment" of a tax return. The Centralized Processing Centre (CPC) uses an automated system to process ITRs and conduct a preliminary check on arithmetical errors in your return, incorrect claims that are inconsistent with other entries in your return, mismatches between the information you have provided and the data available with the Income Tax Department (e.g., in your Form 26AS, Form 16/16A).

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Justice Raja Basu Chowdhury disposed of the writ petition by recording that the department is not interested to pursue with the demand raised under Section 143(1) of the said Act, dated 16th October, 2019 for the assessment year 2018-2019.

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