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2023 (7) TMI 1353 - CALCUTTA HIGH COURTReopening of assessment u/s 147 - objection to the notice u/s 148A(b) of the Act was not properly considered and discussed in the order u/s 148A(d) - scope of old act - new regime u/s 148A - HELD THAT:- It appears from the submission of Appellant that petitioner is not satisfied with the reasonings and findings recorded by the assessing officer in the impugned assessment order which according to him is not sufficient. Appellant has relied on a judgment in the case of “SABH Infrastructure Ltd. [2017 (9) TMI 1589 - DELHI HIGH COURT]. As have considered the said judgment where the issue was relating to the notice u/s 148 of the Income Tax Act (under the Old Act) where there were no provisions like giving opportunity to an assessee to file objection to the notice which is mandatory to be issued under Section 148A(b) of the Act and that after considering the objection against u/s 148A(b) the assessing officer was required to pass order u/s 148A(d) and only thereafter he will have to issue notice u/s 148 after approval from the specified authority and after issuance of notice u/s 148 the assessing officer will have to observe all the formalities of issuing notice under Section 142(1) and 143(2) like a regular assessment and only then order u/s 147 could be passed. These factors were not present under the Old Act. It is a well-settled principles of law that the Writ Court cannot act as an assessing officer or an appellate authority to scrutinise the facts and findings based on evidence by the assessing officer in the final assessment order which is an appealable order and to substitute with its own findings and reasonings. This is not a case where the assessment order has been passed by an authority having inherent lack of jurisdiction or there is any procedural irregularity or that the impugned order has been passed in violation of principles of natural justice which are exceptions for entertaining the writ petition in spite of availability of alternative remedy. In view of the discussion made above, we are not inclined to entertain this writ petition and accordingly, this writ petition dismissed.
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