A reassessment order has been revoked by the Calcutta High court on the basis of non-compliance of section 148A notice under the income tax act 1961 and rendered the applicant’s matric commodeal Pvt ltd to furnish the cost of Rs 5000 applicant to the Calcutta High court legal services committee.
The applicant was hurt, as the notice is been issued under section 148 of the income tax act 1961 on the basis that the identical would be banned by limitations and that the respondent income tax council is relevant, before passing the impugned notices, does not see that the laws formalities in the said section as mentioned by the Finance act 2021 which are subjected to apply with effect from the 1st April 2021 prior to issuing the notices on or post to 1st April 2021.
Justice Md. Nizamuddin revealed that the same case comes beneath the revised act concerning the proceedings under section 147 of the act beneath which the issuance of the notice under section 148A of the Act is essential prior to passing any notice under section 148 of the amended Act which does not been integrated within this case.
Depending on the catena of decisions, the court has revoked the impugned notice under section 148 of the act and all the coming proceedings were not able to rest in law.
“However, quashing of the impugned notice and proceeding will not debar the respondent-authority concerned to issue any fresh notice in future in accordance with law, the Court articulated.”
“The Court while revoking the order mentioned that this writ petition is allowed subject to payment of costs of Rs.5,000/- to the Calcutta High Court Legal Services Committee, since the impugned notice under section 148 of the Income Tax Act, 1961 has been issued on 31st March 2021 as appears from the record and this writ petition has been filed in April 2022, that is, almost after ten months from receipt of the impugned notice, without any explanation for such delay in filing this writ petition.
Such costs have to be paid by the petitioner to the Calcutta High Court Legal Services Committee within seven days from the date which is to be utilised by it for the benefit and welfare of the children staying with their parents in the correctional home in West Bengal. Receipt of payment is to be produced before this court.”
