High Court overturns Income Tax notice for 2013-14 due to procedural errors, criticizes officer for harassment The High Court of Calcutta set aside a notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2013-14, due to a prior final ...
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High Court overturns Income Tax notice for 2013-14 due to procedural errors, criticizes officer for harassment
The High Court of Calcutta set aside a notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2013-14, due to a prior final assessment order under Section 147/143(3) of the Act. The court criticized the assessing officer for lacking proper application of mind and causing harassment and unnecessary costs to the petitioner. The court found merit in the petitioner's contentions, leading to the dismissal of the impugned notice. The legal proceedings in the writ petition (WPO 825 of 2021) were concluded with this judgment.
Issues: Challenging a notice under Section 148 of the Income Tax Act, 1961 for assessment year 2013-14 due to prior final assessment order issued under Section 147/143(3) of the Act.
The judgment by the High Court of Calcutta addressed the challenge of a petitioner against a notice dated 23rd June, 2021, issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2013-14. The petitioner contended that the notice was illegal as a final assessment order under Section 147/143(3) of the Act had already been passed on 18th June, 2019. The court noted the petitioner's grievance and observed that issuing a second notice under the same section for the same assessment year indicated a lack of application of mind by the assessing officer. The court criticized this action, highlighting the harassment caused to the petitioner and the unnecessary costs incurred by both parties due to the officer's oversight.
The court, after hearing arguments from both sides, concluded that there was no need to prolong the matter as the petitioner's allegations were supported by the records. Consequently, the court set aside the impugned notice dated 23rd June, 2021, under Section 148 of the Act. The judgment directed the Registrar, Original Side, to transmit the order to the Principal Chief Commissioner, Kolkata. The writ petition, identified as WPO 825 of 2021, was thereby disposed of, bringing the legal proceedings to a close.
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