ANJANI GOLD PRIVATE LIMITED V. THE INCOME TAX OFFICER, WARD NO.- 9(1), KOLKATA AND ORS.

WPO/245/2025

AI Insights

The case involves Anjani Gold Private Limited challenging the issuance of a subsequent notice under section 148 of the Income Tax Act, 1961, dated 31st August 2024, for the assessment year 2023-24. The petitioner argued that a previous notice for the same assessment year was issued on 16th August 2024 and was still pending adjudication, making the subsequent notice impermissible. The respondents clarified that the earlier notice was issued inadvertently without the necessary approval and was subsequently dropped, allowing for a new proceeding. The court, after hearing both parties, allowed the petitioner to respond to the subsequent notice and directed the authority to adjudicate the matter accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 670092 (HC-CALCUTTA)
• Appeal Type: High Court cases
• Pronouncement Date: 19-05-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: VIPUL KUNDALIA; SOUMEN BHATTACHARJEE
• Assessee Lawyers: MALAY DHAR; BHYASKAR SENGUPTA
• Keywords: Assessment Year; Income Tax; Notice; Legal Permissibility
• Section: 148

Judgement Text

"OD-10 WPO/245/2025 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE Anjani Gold Private Limited Versus Income Tax Officer, Ward-9(1), Kolkata & Ors. Before: The Hon’ble Justice RAJA BASU CHOWDHURY Date: 19th May 2025 Appearance: Mr. Malay Dhar, Advocate Mr. Bhyaskar Sengupta, Advocate for the petitioner Mr. Vipul Kundalia, Sr. Advocate Mr. Soumen Bhattacharjee, Advocate for the respondents The Court: 1. Challenging the issuance of subsequent notice under the 148 of the Income Tax Act, 1961 (hereinafter referred to as “the said Act”) dated 31st August 2024 for the assessment year 2023-24 the instant writ petition has been filed. 2. Mr. Dhar, learned advocate appearing in support of the petition by drawing attention of this Court to the notice under section 148 of the said Act dated 31st August 2024 in respect of the assessment year 2023-24 would submit that despite the Department having issued a previous notice under section 148 of the said Act on 16th August 2024 for the self-same assessment year, which is yet to be adjudicated, has issued 2 the notice under section 148 of the said Act dated 31st August 2024. The same is not permissible in law. 3. Mr. Kundalia, learned senior advocate appearing in support of the respondents by placing before this Court a print out from the portal would submit that incidentally the notice under section 148 of the said Act dated 16th August 2024 was issued inadvertently without the approval of the specified authority i.e. PrCIT-1, Kolkata and upon the mistake being detected such proceeding was dropped with liberty to initiate a new proceeding. Accordingly the subsequent notice under section 148 of the said Act was issued on 31st August 2024. Having regard thereto, he would submit that there is no irregularity on the part of the respondents in issuing the notice under section 148 of the said Act dated 31st August 2024 in respect of the self-same assessment year. 4. The aforesaid copy of the print out downloaded from the portal of the Department filed by Mr. Kundalia, learned senior advocate in Court today is taken on record. 5. Learned advocate appearing for the petitioner would submit that since the aforesaid fact was not within the knowledge of the petitioner, the petitioner had proceeded. He would now seek to drop the challenge with a liberty to respond to the notice issued under section 148 of the said Act on 31st 2024. 6. Upon hearing the learned advocates appearing for the respective parties and upon ascertaining from Mr. Kundalia, learned senior advocate representing the respondents that the notice under section 148 of the said Act dated 31st August 2024 has not been finally 3 adjudicated, I grant leave to the petitioner to respond to the same within a period of 10 days from date. In the event, any response is filed by the petitioner within the aforesaid period, the appropriate Authority shall hear out the petitioner and decide on the same in accordance with law. 7. The writ petition is accordingly disposed of. (RAJA BASU CHOWDHURY, J.) R. Bose "