Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 1117 - HC - Income TaxValidity of order u/s 148A(d) - formalities required under the law in issuing notice under Section 148A(b) - second round of litigation by the petitioner - HELD THAT - As perused the impugned order and find the same neither in violation of principle of natural justice nor contrary to any statutory provision nor there is any procedural irregularity nor without jurisdiction, thus once an order has been passed after observing formalities required under the law in issuing notice u/s 148A(b), giving opportunity of hearing to file an objection to the same and after that if the order has been passed by the assessing officer under Section 148A(d) and if the assessee petitioner is not satisfied with the reasoning given in such order and has any grievance on merit of the same, he may agitage the same in course of subsequent proceedings after notice under Section 148 of the Act as per view taken in the case of Anshul Jain Vs. Principal Commissioner of Income Tax Anr. 2022 (10) TMI 3 - SC ORDER . An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the order passed under Section 148 (d) of the Act. WP dismissed.
Issues:
Challenge to impugned order under Section 148A(d) of the Income Tax Act, 1961 for assessment year 2018-19. Analysis: The High Court of Calcutta heard the challenge brought by the petitioner against the impugned order dated 25th August, 2022 under Section 148A(d) of the Income Tax Act, 1961. The court noted that this was the second round of litigation initiated by the petitioner. Upon reviewing the impugned order, the court found it compliant with the principles of natural justice, statutory provisions, and procedural requirements. The court emphasized that once an order has been issued following the necessary formalities, including providing an opportunity for objection and hearing, the petitioner could raise any grievances on the merit of the order in subsequent proceedings. The court referenced a judgment by the Hon'ble Supreme Court in the case of Anshul Jain Vs. Principal Commissioner of Income Tax & Anr., highlighting that the petitioner could address any concerns during subsequent proceedings after notice under Section 148 of the Act. Moreover, the court clarified that an order under Section 148(d) of the Income Tax Act is not an assessment or a demand in itself. The petitioner would still have the opportunity to present a case for discontinuation of proceedings under Section 147 of the Act in future proceedings subsequent to the order issued under Section 148(d). Based on the reasoning and discussions presented, the court dismissed the writ petition (WPA No.22194 of 2022).
|