Sanjay Pasari vs Principal Director Of Income
2022 Latest Caselaw 8489 Cal

19.12.2022.
   p.b.
 Sl. No.53.

                    WPA 26823 of 2022


                    Sanjay Pasari
                           Vs.
                    Principal Director of Income
                    Tax (Investigation), Kolkata & Ors.



              Mr. J. P. Khaitan,
              Mr. Asim Chowdhury,
              Ms. Akshara Sukla.
                                 ........for the petitioner.
              Ms. Smita Das De
              Mr. Soumen Bhattacharya.
                                 ........for the respondent.

Supplementary affidavit filed by the petitioner is

accepted and be kept with the record.

Heard Mr. Khaitan, learned senior counsel

representing the petitioner and Mrs. Das De, learned

counsel representing the respondent income tax authority.

By this writ petitioner, petitioner has challenged the

impugned notices issued under Black Money (undisclosed

Foreign Income and Assets) Imposition of Tax Act, 2016

relating to assessment year 2019-20, on the ground that

the transactions in question took place prior to the

aforesaid Act of 2015 and it cannot be given retrospective

effect. More so, when against the assessment year involved

appeal is pending before the CIT (Appeals).

Mr. Khaitan in support of his contention relies on an

unreported decision of the Hon'ble Bombay High Court in

the case of Anil Dhirajlal Ambani Vs. Union of India & 2

Ors.).

Mrs. Das De prays for time on the ground of learned

Additional Solicitor General who is leading her and also for

taking appropriate instruction in the matter and also to

consider the applicability of the aforesaid unreported

judgment in the case of the petitioner.

Considering the prayer of Mrs. Das De, let this

matter appear on 20th December, 2022 at 2 p.m.

(Md. Nizamuddin, J.)