2024 (2) TMI 396 - HC - Income Tax

Validity of Order u/s 148A(d) and subsequent final assessment order u/s 147 - availability of alternative remedy - Orders challenged on legality of the merit of the impugned assessment order as appellable order under the statute - HELD THAT - Petitioner could not point out any procedural irregularity or illegality in the proceeding subsequent to the order u/s 148A(d) of the Act and in passing the final assessment order u/s 147 of the Act or that the aforesaid final assessment order was passed without granting any opportunity of hearing to the petitioner. On perusal of the impugned assessment u/s 147 we find that it contains detailed reasoning based on facts and evidences and this Court in exercise of its constitutional writ jurisdiction under Article 226 of the Constitution of India cannot act as an assessing officer or an appellate authority to reappreciate those evidences and findings and substitute with its own in addition statutory alternative remedy by way of appeal is available to the petitioner. Writ petition is dismissed on the ground of availability of alternative remedy without going into the merit of the impugned assessment order.

Summary

Issues Involved:
The issues involved in the judgment are the challenge to the impugned order under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2018-2019 and the subsequent final assessment order under Section 147 of the Act dated 31st March, 2023.

Impugned Assessment Order Challenge:
The petitioner challenged both the impugned order under Section 148A(d) of the Income Tax Act, 1961 and the subsequent final assessment order under Section 147 of the Act for the assessment year 2018-2019. The petitioner failed to identify any procedural irregularity or illegality in the proceedings subsequent to the Section 148A(d) order or in passing the final assessment order under Section 147. The Court noted that the impugned assessment under Section 147 contained detailed reasoning based on facts and evidence. The Court clarified that it cannot act as an assessing officer or appellate authority to reevaluate the evidence and findings. The Court emphasized that the statutory alternative remedy by way of appeal is available to the petitioner. The writ petition was dismissed on the ground of the availability of an alternative remedy without delving into the merit of the impugned assessment order.

Conclusion:
The High Court of Calcutta, in the cited judgment, dismissed the writ petition challenging the impugned order under Section 148A(d) of the Income Tax Act, 1961 and the subsequent final assessment order under Section 147 of the Act for the assessment year 2018-2019. The Court highlighted the availability of the statutory alternative remedy of appeal and refrained from reevaluating the evidence and findings presented in the impugned assessment order under Section 147.