HC Dismisses Writ Challenging Section 148A(d) Order, Citing Alternative Remedy

Tezas Trading Co. Private Limited Vs ACIT (Calcutta High Court)

Introduction: The case of “Tezas Trading Co. Private Limited Vs ACIT” in the Calcutta High Court examines the limits of writ jurisdiction under Section 148A(d) of the Income Tax Act, 1961. The petitioner sought to challenge an order, but the court disposed of the writ petition, highlighting the availability of alternative remedies.

Analysis: The key points of the judgment include:

1. Challenging the Order Under Section 148A(d): The writ petition aimed to challenge an order related to the assessment year 2014-15 under Section 148A(d) of the Income Tax Act.

2. Final Assessment Order: During the pendency of the writ petition, a final assessment order under Section 147 was passed, which was an appealable order under the statute.

3. Availability of Alternative Remedy: The court focused on the fact that an alternative remedy was available to the petitioner by way of statutory appeal.

4. Disposal of the Writ Petition: Without going into the merit of the writ petition, the court disposed of the case, granting the petitioner the liberty to file an appeal against the assessment order within a specific timeframe.

5. Emphasis on Following Legal Procedure: The ruling emphasizes the importance of adhering to the proper legal channels and remedies available under the statute.

Conclusion: The judgment of the Calcutta High Court in “Tezas Trading Co. Private Limited Vs ACIT” is a concise yet significant one, underlining the judicial principles that govern writ jurisdiction and alternative legal remedies. It reflects the court’s adherence to statutory provisions, emphasizing the importance of pursuing the correct legal channels for redress. By granting the liberty to file an appeal within the stipulated time, the court maintained the balance of justice, ensuring that the petitioner had the opportunity to seek remedy in accordance with the law.

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 28^th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2014-15. But during the pendency of the writ petition final assessment order under Section 147 of the Act has already been passed on 12^th May, 2023 which is an appealable order under the statute and furthermore the said assessment order is not a subject matter of challenge in this writ petition.

Since the impugned order 148A(d) of the Act has already been culminated into the final assessment order under Section 147 of the Act and alternative remedy by way of statutory appeal is available to the petitioner, without going into the merit of the writ petition, on the ground of availability of alternative remedy, this writ petition being WPO 1292 of 2023 is disposed of by granting liberty to the petitioner to file appeal against the aforesaid assessment order dated 12^th May, 2023 under Section 147 of the Act, within a period of fifteen days from date and if such appeal is filed by the petitioner within the time stipulated herein, the appellate authority shall consider and dispose of the said appeal on merit and in accordance with law without insisting on the point of limitation.