2023 (5) TMI 1114 - HC - Income Tax

Reopening of assessment - order u/s 148A(d) - Appeal against appealable order - HELD THAT - In view of the admitted position that final assessment order under Section 147 has already passed which is not the subject mater of challenge in this writ petition and further that the order under Section 147 of the Act is an appealable order, we are not inclined to entertain this writ petition and accordingly this writ petition is dismissed. However, dismissal of this writ petition will have no impact if the appeal is filed by the petitioner against the aforesaid order under Section 147 of the Act, if so aggrieved. If the appeal is filed by the petitioner against the aforesaid order under Section 147 of the Act within 30 days from date, the same shall be considered on merits and the Appellate Authority concerned shall not raise the point of limitation.

Summary

The Calcutta High Court dismissed the writ petition challenging an order under Section 148A(d) of the Income Tax Act as a final assessment order under Section 147 had already been passed, which is appealable. The petitioner was advised to file an appeal within 30 days, which would be considered on merits without the limitation point being raised. (Case citation: 2023 (5) TMI 1114 - CALCUTTA HIGH COURT)