Sufficiency of Reasons under Section 148A(d) (of Income Tax Act, 1961) not Challengeable via Writ.

Court Name : Calcutta High Court

Parties : Arissan Energy Limited Vs Union of India

Decision Date : 08 June 2023

Judgement ref : WPO-1119-2023

Heard the learned advocates appearing for the parties.

By this writ petition petitioner has challenged the impugned order

under Section 148A(d) (of Income Tax Act, 1961) dated 13th April, 2023

relating to assessment year 2019-20. Petitioner submits that in the

impugned order petitioner’s objection has not been properly considered and

there could not be any material against the petitioner to proceed with the

impugned proceeding.

I have perused the aforesaid impugned order. I find that the same has

neither been passed in violation of principles of natural justice nor is

contrary to any provision of law nor the same is without jurisdiction.

Sufficiency of the reasons and findings in the order under Section 148A(d) (of Income Tax Act, 1961) cannot be re-appreciated and scrutinised by this Court in exercise of Constitutional Writ Jurisdiction under Article 226 of the Constitution of India. Matter would have been different had the assessing officer not given any reason at all or had not referred the objection of the petitioner. Just by mere coming to a different conclusion on the basis of the objection or the material furnished by the petitioner cannot be a ground of invoking Constitutional Writ Jurisdiction under Article 226 of the Constitution of India. Furthermore, petitioner still has ample opportunity after the passing of the impugned order, in the subsequent proceeding, after issuance of notice under Section 148 (of Income Tax Act, 1961) and before passing the order under Section 147 (of Income Tax Act, 1961) to make out its case if it has any.

In view of the discussion made above, this writ petition being WPO

1119 of 2023 is dismissed.

However dismissal of this writ petition will not be a bar on the part of

the petitioner to take all the points raised in this writ petition before the assessing officer in course of impugned proceeding.

(MD. NIZAMUDDIN, J.)