Case Law Details
Champa Impex Private Limited Vs Union of India and Others (Calcutta High Court)
Introduction: The legal landscape often witnesses intricate cases that test the nuances of taxation laws, and the matter of Champa Impex Private Limited vs. Union of India and Others, as adjudicated by the Calcutta High Court, is no exception. This article seeks to provide a comprehensive examination of the various legal facets and arguments raised during the proceedings, centering on the implications of Section 148A(d) of the Income Tax Act, 1961.
Background of the Case: The crux of the matter lies in an appeal filed by Champa Impex Private Limited against an order dated 19.07.2023 in WPO No. 1294 of 2023. The appellant contested the order under Section 148A(d) of the Income Tax Act, contending that the assessing authority overlooked the fact that information for multiple assessment years cannot be requisitioned simultaneously. A pivotal point of contention was the impossibility of independently seeking information for the assessment year 2018-2019 due to pending appeals and remand orders.
Appellant’s Arguments:
Mr. Pranit Bag, representing Champa Impex Private Limited, articulated robust arguments in favor of the appellant’s position during the legal proceedings. One pivotal argument raised by the appellant was centered around the assertion that the notice issued under Section 148A(b) of the Income Tax Act on March 31, 2023, could not be modified or amended through subsequent communications. This argument sought to emphasize the sanctity and finality of the original notice, contending that any attempt to alter it through subsequent exchanges was impermissible under the law.
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