Rama Jaysukh Parekh vs Union Of India And Ors
2024 Latest Caselaw 1238 Cal/2

Calcutta High Court

Rama Jaysukh Parekh vs Union Of India And Ors on 2 April, 2024

Author: Md. Nizamuddin

Bench: Md. Nizamuddin

OD - 1

                                 ORDER SHEET
                               WPO/2445/2022
                       IN THE HIGH COURT AT CALCUTTA
                      CONSTITUTIONAL WRIT JURISDICTION
                                ORIGINAL SIDE

                          RAMA JAYSUKH PAREKH
                                    VS
                          UNION OF INDIA AND ORS

  BEFORE:
  The Hon'ble JUSTICE MD. NIZAMUDDIN

Date: 2nd April, 2024.

Appearance:

Mr. Rites Goel, Adv.

...For the Petitioner

Mr. Soumen Bhattacharjee, Adv.

...For the Revenue

The Court : In this writ petition subject matter of challenge by the

petitioner is the impugned notice issued on or after 1st April, 2021 under

Section 148(Old) of the Income Tax Act, 1961 by converting or treating the

same under Section 148A(b) of the Income Tax Act inserted by Finance Act,

2021 which came into effect from 1st April, 2021 and all subsequent

proceedings thereunder relating to assessment years 2013-14 on the ground

that the same are barred by limitation and in support of their contention

petitioners relied on an unreported common judgment of this Court in a

batch of matters dated 9th February, 2024 in WPO No. 2747 of 2022 (M/s.

Arati Marketing Pvt. Ltd. Vs. Union of India & Ors.).

For the reasons recorded in detail in the aforesaid judgment of

this Court, dated 9th February, 2024 and following the same, this writ

petition is disposed of by allowing the same and by quashing the impugned

notice under Section 148(Old)/148A(b) of the Act and all subsequent

proceedings.

(MD. NIZAMUDDIN, J.) TR/