Triton Overseas Private Limited Vs Union of India (Calcutta High Court)
In Triton Overseas Private Limited vs. Union of India (Calcutta High Court), the petitioner challenged an order dated July 14, 2022, issued under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2017-18. The challenge was based on the claim that the assessing officer lacked jurisdiction because the order was issued without the required approval from the correct specified authority, as mandated by Section 151(ii) of the Act. The Court found that the approval had not been obtained from the appropriate authority and therefore quashed the impugned order and all subsequent proceedings. However, this quashing does not prevent the Income Tax Authorities from initiating fresh proceedings in compliance with the law and obtaining approval from the correct authority. The writ petition was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court : Heard learned advocates appearing for the parties.
By this writ petition, petitioner has challenged the impugned order dated 14th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2017-18 by raising the pure question of law relating to the jurisdiction of the assessing officer concerned in passing the aforesaid impugned order by non-compliance of the formalities of taking approval of the specified authority mentioned in Section 151(ii) of the Income Tax Act, 1961.
