Shailesh Khaitan vs Union Of India And Ors
2023 Latest Caselaw 593 Cal/2

OD -3

                               ORDER SHEET
                              WPO/298/2023
                     IN THE HIGH COURT AT CALCUTTA
                    CONSTITUTIONAL WRIT JURISDICTION
                              ORIGINAL SIDE

                            SHAILESH KHAITAN
                                   VS
                         UNION OF INDIA AND ORS.

  BEFORE:
  The Hon'ble JUSTICE MD. NIZAMUDDIN
  Date: 1st March, 2023.
                                                                      Appearance:
                                                         Mr. J.P. Khaitan, Sr. Adv.
                                                         Ms. Anupa Banerjee, Adv.
                                                             Ms. Manika Roy, Adv.
                                                               ...For the Petitioner
                                                   Mr. Soumen Bhattacharjee, Adv.
                                                           ...For the Respondents

The Court: Heard Mr. Khaitan, learned senior counsel appearing for

the petitioner and Mr. Bhattacharjee, learned advocate representing the

respondent Income Tax Authority.

By this writ petition, petitioner has challenged the impugned order

dated 28th July, 2022, passed under Section 148A(d) of the Income Tax Act,

1961 mainly on the ground that respondents could not have proceeded with

the impugned proceedings on the basis of notice under Section 148A(b) of

the Act in view of the judgment of the Hon'ble Supreme Court in the case of

Union of India & Ors. vs. Ashish Agarwal reported in 444 ITR 1 SC and

instruction no. 01/2022 dated 11th May, 2022 issued by the CBDT where it

has been specifically mentioned that within 30 days i.e. by 2nd June, 2022,

the assessing officer shall provide to the assessees, in remaining cases the

information and material relied upon for issuance of extended reassessment

notices whereas in this case same recorded reasons were furnished on June

8, 2022 and the the assessing officer has failed to provide the information

and material relied upon for issuance of extended reassessment notices

within 2nd June, 2022.

Considering the facts and circumstances of this case, I am of the

considered view that issues raised in this writ petition deserve final

adjudication upon affidavit-in-opposition by the respondents.

Let affidavit-in-opposition be filed by the respondents within four

weeks from date. Petitioner to file reply thereto, if any, within three weeks

thereafter. List this matter for hearing in the monthly list of May, 2023.

No coercive action shall be taken on the basis of the final assessment

order without the leave of this Court.

(MD. NIZAMUDDIN, J.)

TR/