Case Law Details
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.
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