UNITOUCH DEALERS PRIVATE LIMITED V. INCOME TAX OFFICER AND OTHERS

WPA/20905/2022

AI Insights

The case involves multiple writ petitions filed by SS Commotrade Pvt. Ltd. and others against the P.M. Income Tax Officer Ward No. 13(1), Kolkata, challenging the notices issued under Section 148(Old) of the Income Tax Act, 1961, which were converted or treated under Section 148A(b) as per the Finance Act, 2021, effective from 1st April 2021. The petitions contested the notices related to the assessment years 2013-2014 and 2014-2015, arguing that these were barred by limitation. The court's decision to quash the notices was influenced by a prior unreported judgment in a similar matter.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747553 (HC-KOLKATA)
• Appeal Type: Others
• Pronouncement Date: 09-02-2024
• Assessment Year: misc
• Other Referred Cases: M/s. Arati Marketing Pvt. Ltd Vs. Union of India & Ors.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIPUL KUNDALIA; ARYAK DUTT; OM RAI; SAROJIT CHOWDHURY; SMITA DEY
• Assessee Lawyers: ABHRATOSH MAJUMDAR; AVRA MAZUMDER; SOUMITRA CHOW DHURY; RAMESH PATODIA; MEGHA AGARWAL
• Keywords: Assessment Year; Impugned notices; Income Tax; Limitation
• Section: 148; 148A(b)

Judgement Text

" WPA 19111 OF 2022 13.02.2024 Sl no. 10-28, 30-54, 56-124 188, 189, 221, 228, 239, 299 SS Commotrade Pvt. Ltd. Ct no. 2 - Vs - P.M. Income Tax Officer Ward No. 13(1), Kolkata & Ors. + WPA 19248 OF 2022 + WPA 20229 OF 2022 + WPA 20297 OF 2022 + WPA 20464 OF 2022 + WPA 20470 OF 2022 + WPA 20490 OF 2022 + WPA 20645 OF 2022 + WPA 20647 OF 2022 + WPA 20651 OF 2022 + WPA 20902 OF 2022 + WPA 20904 OF 2022 + WPA 20909 OF 2022 + WPA 20913 OF 2022 + WPA 21022 OF 2022 + WPA 21030 OF 2022 + WPA 21235 OF 2022 + WPA 21322 OF 2022 + WPA 21527 OF 2022 + WPA 21761 OF 2022 + WPA 21766 OF 2022 + WPA 21974 OF 2022 2 + WPA 21976 OF 2022 + WPA 22110 OF 2022 + WPA 22501 OF 2022 + WPA 22513 OF 2022 + WPA 22537 OF 2022 + WPA 22542 OF 2022 + WPA 22545 OF 2022 + WPA 22548 OF 2022 + WPA 22549 OF 2022 + WPA 22557 OF 2022 + WPA 22559 OF 2022 + WPA 22563 OF 2022 + WPA 22669 OF 2022 + WPA 22674 OF 2022 + WPA 22684 OF 2022 + WPA 22711 OF 2022 + WPA 22775 OF 2022 + WPA 22802 OF 2022 + WPA 22810 OF 2022 + WPA 22895 OF 2022 + WPA 23133 OF 2022 + WPA 22437 OF 2022 + WPA 23611 OF 2022 + WPA 24222 OF 2022 + WPA 24322 OF 2022 3 + WPA 24326 OF 2022 + WPA 24797 OF 2022 + WPA 24957 OF 2022 + WPA 24959 OF 2022 + WPA 25052 OF 2022 + WPA 25803 OF 2022 + WPA 25914 OF 2022 + WPA 25915 OF 2022 + WPA 26379 OF 2022 + WPA 26380 OF 2022 + WPA 26381 OF 2022 + WPA 26382 OF 2022 + WPA 26472 OF 2022 + WPA 26530 OF 2022 + WPA 26789 OF 2022 + WPA 26791 OF 2022 + WPA 28486 OF 2022 + WPA 28812 OF 2022 + WPA 1149 OF 2023 + WPA 1979 OF 2023 + WPA 1987 OF 2023 + WPA 1989 OF 2023 + WPA 2368 OF 2023 + WPA 2412 OF 2023 + WPA 2418 OF 2023 4 + WPA 2474 OF 2023 + WPA 2547 OF 2023 + WPA 2554 OF 2023 + WPA 2557 OF 2023 + WPA 2651 OF 2023 + WPA 2708 OF 2023 + WPA 2807 OF 2023 + WPA 3119 OF 2023 + WPA 3422 OF 2023 + WPA 3436 OF 2023 + WPA 3444 OF 2023 + WPA 3454 OF 2023 + WPA 3458 OF 2023 + WPA 3472 OF 2023 + WPA 3476 OF 2023 + WPA 3495 OF 2023 + WPA 3799 OF 2023 + WPA 3803 OF 2023 + WPA 3812 OF 2023 + WPA 3867 OF 2023 + WPA 4122 OF 2022 + WPA 4160 OF 2023 + WPA 4361 OF 2023 + WPA 4405 OF 2023 + WPA 4422 OF 2023 5 + WPA 4559 OF 2023 + WPA 5167 OF 2023 + WPA 5187 OF 2023 + WPA 5858 OF 2023 + WPA 6104 OF 2023 + WPA 6194 OF 2023 + WPA 6245 OF 2023 + WPA 6272 OF 2023 + WPA 6504 OF 2023 + WPA 7278 OF 2023 + WPA 7584 OF 2023 + WPA 7731 OF 2023 + WPA 7962 OF 2023 + WPA 8047 OF 2023 + WPA 8048 OF 2023 + WPA 8757 OF 2023 + WPA 22857 OF 2022 + WPA 28545 OF 2022 + WPA 20901 OF 2022 + WPA 20905 OF 2022 + WPA 22076 OF 2022 + WPA 23958 OF 2022 Mr. Abhratosh Majumdar, Sr. Adv. Mr. Avra Mazumder, Mr. Soumitra Chowdhury, Mr. Ramesh Kumar Patodia, Ms. Megha Agarwal, 6 Mr. Giridhar Dehlia, Mr. Kapil Goeal, Mr. Sandeep Goeal, Mr. Suman Bhowmik, Mr. Shovendu Banerjkee, Mr. Kausheyo Roy, Ms. Alisha Das, Mr. Samrat Das, Ms. Elina Dey, Mr. Hemant Tiwari, Mr. Saurabh Bagaria, Mr. Indranil Banerjee, Mr. Subrata Mukherjee, Mr. N. K. Chowdhury, Mr. Arijit Chakraborti, Mr. Nilotpal Chowdhury, Mr. Prabir Bera, Mr. Deepak Sharma, Mr. Sutirtha Das, Mr. Himangshu Kumar RAy, Mr. Subhasis Poddar, Ms. S. Shaw, Mr. Vivek Murarka, Mr. D. Dey, Mr. Pranit Bag, Mr. A. K. Dey, Mr. Arun Kumar Upadhyay, Ms, Shobha Upadhyay, .... for the petitioners Mr. Vipul Kundalia, Mr. Aryak Dutt, Mr. Om Narayan Rai, Mr. Sarojit Roy Chowdhury, Ms. Smita Das Dey, Mr. Tilak Mitra, Mr. Prithu Dudhoria, Mr. Soumen Bhattacharyya, Mr. Amit Sharma, Ms. P. Jhunjhunwala, ... for the respondents In all these writ petitions subject matter of challenge by the petitioners are the impugned notices issued on or after 1st April, 2021 under Section 148(Old) of the Income Tax Act, 1961 by converting 7 or treating the same under Section 148A(b) of the Income Tax Act inserted by Finance Act, 2021 which came into effect from 1st April, 2021 and all subsequent proceedings thereunder relating to assessment year 2013-2014 and 2014-2015 on the ground that the same are barred by limitation and in support of their contention petitioners relied on an unreported common judgement of this Court in a batch of matters dated 9th February, 2024 in WPO No. 2747 of 2022 (M/s. Arati Marketing Pvt. Ltd – Vs. Union of India & Ors.). For the reasons recorded in detail in the aforesaid judgement of this Court, dated 9th February, 2024 and following the same, all these writ petitions are disposed of by allowing the same and by quashing the impugned notices under Section 148(Old)/148A(b) of the Act and all subsequent proceedings. (Md. Nizamuddin, J.) "