2023 (8) TMI 1393 - HC - Income Tax

Challenging the order of the Income Tax authority - HELD THAT - By hook and crook the petitioner wants to avoid income tax procedure. From the operative portion of the order of the appellate authority it appears that the appellate authority has dealt with such facts as to the agricultural produce and bank assets and we do not find that there is any violation of natural justice or any procedural defects wherefore this order can be interfered with by the writ court. The procedure has been followed by the appellate authority for hearing and this writ court is not sitting over the appeal heard by the appellate authority. Accordingly, this writ application is not entertained by this writ court and the petitioner is directed to comply with all the directions of income tax authority within a period of one month from the date.

Summary

The High Court of Calcutta dismissed the writ application challenging an Income Tax authority order dated 28.07.2022. The petitioner was directed to comply with all directions of the income tax authority within one month from the date. The court found no violation of natural justice or procedural defects in the appellate authority's order.