Arihant Vinimay Pvt. Ltd vs Union Of India & Ors
2024 Latest Caselaw 4667 Cal

Calcutta High Court (Appellete Side)

Arihant Vinimay Pvt. Ltd vs Union Of India & Ors on 11 September, 2024

  M/L 121                  IN THE HIGH COURT AT CALCUTTA
11.09.2024                CONSTITUTIONAL WRIT JURISDICTION
   sb
   Ct 5                           APPELLATE SIDE
                                  WPA 18491 of 2024
                                  Arihant Vinimay Pvt. Ltd
                                          Versus
                                   Union of India & Ors.

                          Mr. Anujit Mookherji
                          Mr. P. Chandra
                                           ... For the petitioner.

                          Mr. Amit Sharma
                                     ... For the respondents

1. Affidavit of service filed in Court today is taken on

record.

2. The instant writ petition has been filed challenging the

notice issued under Section 148 of the Income Tax Act,

1961 (hereinafter referred to as the "said Act"), for the

Assessment Year 2014-15 dated 20th April, 2021, as

also the notice issued under Section 144B of the said

Act dated 12th June, 2024, in respect of the

Assessment Year 2014-15, on the ground that in the

light of the judgment delivered by a coordinate Bench

of this Court in the case of Arati Marketing Pvt. Ltd.

Vs. Union of India & Ors., reported in (2024) 470 ITR

453, the aforesaid notice issued under Section 148

under the pre-amended provisions of the said Act can

no longer be proceeded with.

3. Mr. Sharma, learned advocate appearing on behalf of

the respondents would submit that since escapement

of income in this case was found to be Rs. 24 lakhs,

being less than Rs.50 lakhs, no further steps would be

taken for reopening of the proceedings subsequent to

issuance of the notice dated 20th April, 2021 under

Section 148 of the said Act, in terms of the judgment

delivered in the case of Union of India vs. Ashish

Agarwal reported in (2023) 1 SCC 617. Having regard

thereto, it is submitted that the notice dated 12th June,

2024, has been issued inadvertently.

4. Heard the learned advocate appearing for the

respective parties.

5. Since, the respondents are not interested to reopen the

proceedings on the basis of notice issued under Section

148 of the said Act dated 20th April, 2021, for the

Assessment Year 2014-15, I am of the view that the

writ petition can be disposed of by passing the

following order.

6. The notice issued under Section 148 of the said Act

dated 20th April, 2021 for the assessment year 2014-15

and the notice issued under Section 144B of the said

Act, dated 12th June, 2024 for the Assessment Year

2014-15, cannot be sustained and the same are

accordingly quashed.

7. The writ petition is accordingly disposed of.

8. There shall be no order as to costs.

Urgent Photostat certified copy of this order, if applied

for, be made available to the parties upon compliance

of requisite formalities.

(Raja Basu Chowdhury, J.)