Calcutta High Court
Silvertoss Vanijya Private ... vs Union Of India And Ors on 8 February, 2023
OD -13
ORDER SHEET
WPO/213/2023
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
SILVERTOSS VANIJYA PRIVATE LIMITED
VS
UNION OF INDIA AND ORS.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date: 8th February, 2023.
Appearance:
Mr. Brijesh Kumar Singh, Adv.
Mr. Om Prakash Prasad, Adv.
...For the Petitioner
Mr. Om Narayan Rai, Adv.
...For the Respondents
The Court: Heard learned counsel appearing for the parties.
By this writ petition, petitioner has challenged the impugned notice
dated 26th May, 2022 under Section 148A(b) of the Income Tax Act, 1961
relating to assessment year 2013-14 and subsequent order dated 23rd July,
2022 under Section 148A(d) of the aforesaid Act issued along with notice
under Section 148 of the Income Tax Act, 1961. It appears from record
annexed to this writ petition that relating to the same assessment year
notice under Section 148 of the Income Tax Act, 1961 dated 23rd June, 2021
was quashed by the order of this Court dated 10th November, 2021 in WPO
825 of 2021 by which the whole proceeding was set aside on the ground that
before coming into effect newly inserted Section 148A of the Act from April,
2021, already reassessment was completed and order under Section
147/143(3) of the Act was passed on 18th June, 2019 which is also much
prior to the order of the Hon'ble Supreme Court dated 4th May, 2022 in the
case of Union of India vs. Ashish Agarwal. In spite of the adverse remarks
passed by this Court against the said assessing officer in earlier order of this
Court dated 10th November, 2021 for issuing earlier notice dated 23rd
June, 2021, under Section 148 of the Act, relating to the same assessment
year, the very same assessing officer named Bitan Roy, Ward 5(1) Kolkata
has issued the second impugned notice for reopening against already
reassessed order in defiance of the order of this Court and which is
contumacious also. Conduct of the officer as appears that he is not mentally
in a position to discharge his duty and that the reason best known to him as
appears from his conduct that he is harassing the petitioner by inviting for
this unnecessary litigation and cost of which is to be incurred by the
petitioner and by the Government also from public exchequer for defending
such type of cases.
Mr. Rai, learned advocate representing the respondent Income Tax
Authority is not in a position to defend the conduct of the Assessing Officer
and justify the issuance of the impugned notice under Section 148A(b) and
order under Section 148A(d) of the Act after the reassessment was
completed long back i.e. prior to newly amended Section 148A of the Act and
judgment of the Hon'ble Supreme Court in the case of Ashish Agarwal
(supra).
Considering the facts and circumstances of this case, the impugned
order dated 26th May, 2022 under Section 148A(b) of the Act and
subsequent order under Section 148A(d) along with notice under Section
148 dated 23rd July, 2022 are quashed.
Accordingly this writ petition being WPO 213 of 2023 is disposed of by
allowing the same and imposing a cost of Rs. 10,000/- on the assessing
officer Mr. Bitan Roy to be paid to the petitioner from his salary within a
period of two weeks.
Ministry of Law and Justice shall forward a copy of this
order to the Principal Chief Commissioner of Income Tax - I, Kolkata.
(MD. NIZAMUDDIN, J.)
TR/
