Case Law Details
Ramakrishna Mukhuty And Ors Vs National Faceless Assessment Center And Ors (Calcutta High Court)
Introduction: In a recent judgement, the Calcutta High Court dismissed a writ petition filed by Ramakrishna Mukhuty and others against the National Faceless Assessment Center. The petitioners challenged the validity of an assessment order under Section 147 in conjunction with Section 144/144B of the Income Tax Act, 1961.
Analysis: Mr. Majumder, the senior advocate representing the petitioners, argued that the assessment officer had diverged from the viewpoint expressed in the initial show cause notice while passing the final assessment order. However, the High Court found no jurisdictional issues, procedural irregularities, or violations of principles of natural justice in the assessment process.
The Court underscored that the Writ Court’s role isn’t to act as an assessing officer or an appellate authority but to ensure the correct application of law and process. The merit of the assessment and taxability issues should be determined by the appropriate statutory appellate authority.
Conclusion: The judgement reinforces the role and boundaries of the Writ Court. It also upholds the legitimacy of the National Faceless Assessment Center’s procedures and the resulting tax assessment order. Consequently, the Writ Court dismissed the petition, leaving the matters of taxability and jurisdiction to the appropriate statutory appellate authority.
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