Case Law Details
Arissan Energy Limited Vs Union of India (Calcutta High Court)
Introduction: The Calcutta High Court recently dismissed a writ petition challenging an order under Section 148A(d) of the Income Tax Act, 1961. The case, Arissan Energy Limited Vs Union of India, centered around the petitioner’s belief that their objections hadn’t been duly considered, and there was insufficient evidence to proceed with the order.
Analysis: The court found the impugned order neither violated principles of natural justice nor contradicted any law or jurisdiction. Interestingly, the court held that the sufficiency of the reasons and findings under Section 148A(d) cannot be re-evaluated or scrutinized under Article 226 of the Constitution of India. The court emphasized that differing conclusions based on the objection or the material provided by the petitioner cannot be grounds to invoke Constitutional Writ Jurisdiction under Article 226. This ruling highlights the judiciary’s deference to the assessing officer’s judgment, provided that the reasons for the order are articulated. Moreover, the court pointed out that the petitioner has an ample opportunity to present its case after receiving the order.
Conclusion: The Calcutta High Court’s ruling in Arissan Energy Limited Vs Union of India serves as a precedent, affirming the limits of a writ court’s powers in examining orders under Section 148A(d) of the Income Tax Act. It reinforces the judiciary’s respect for the due process and confirms that the writ court cannot scrutinize the assessing officer’s judgment when reasons are provided and objections considered. While the petition was dismissed, the court clarified that this would not prevent the petitioner from raising points during the impugned proceeding.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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