2023 (4) TMI 1292 - HC - Income Tax

Reopening of assessment u/s 147 - validity of order u/s 148A(d) - HELD THAT - This is not a case where the impugned order has been passed in violation of principle of natural justice or the impugned order is without jurisdiction or there is any procedural irregularity in passing the order though it may be that the petitioner is not satisfied with the reasoning given in the aforesaid order but that can t be a ground for involving constitutional jurisdiction of this court under Article 226 of the constitution of India. Furthermore in this case, final assessment order u/s 147 of the Act has already been passed according to the petitioner which is an appellable order under the statute and which is not the subject matter of challenge in this writ petition. In view of the discussion made above, this writ petition is dismissed. This Court has not gone into the merits of the final assessment order passed u/s 147 of the Act since it is not the subject matter of this writ petition.

Summary

The High Court of Calcutta dismissed the writ petition challenging an order under Section 148A(d) of the Income Tax Act for the assessment year 2018-2019. The court found no violation of natural justice or jurisdiction in the order. The final assessment order under Section 147, which is appealable, was not challenged in this petition. The writ petition was dismissed (WPA 6105 of 2023).