Writ petition dismissed: No procedural errors or statutory violations found in Income Tax Act challenge.

The HC of Calcutta dismissed the writ petition challenging an order under Section 148A(d) of the Income Tax Act, 1961, citing no procedural irregularity or violation of principles of natural justice. The court confirmed compliance with statutory requirements and emphasized its role is not to act as an appellate authority unless procedural errors or statutory violations are evident. The petitioner's objections were duly considered, and the Assessing Officer's reasoning was upheld, leading to the dismissal of the petition.

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Issues:
Challenge to order under Section 148A(d) of the Income Tax Act, 1961 based on alleged violation of principles of natural justice.

Analysis:
The High Court of Calcutta dismissed a writ petition challenging an order passed under Section 148A(d) of the Income Tax Act, 1961, on the grounds of alleged violation of principles of natural justice. The court noted that the impugned order had been issued after compliance with all formalities required by the relevant provisions of the Act. The court emphasized that there was no procedural irregularity or violation of principles of natural justice in the order under Section 148A(d) of the Act.

The court highlighted that a notice was initially issued under Section 148A(b) of the Act, to which the petitioner responded by filing objections. Subsequently, the Assessing Officer passed the order under Section 148A of the Act after considering the petitioner's objections, providing reasons, and engaging in detailed discussions. The court clarified that it could not function as an Appellate Authority over the impugned order unless there was a procedural irregularity, violation of principles of natural justice, or the Officer acted contrary to any statutory provision. The court emphasized that the reasoning and findings of the Assessing Officer should not be substituted by a writ Court.

Consequently, the court, based on the facts and submissions, dismissed the writ petition (WPA 10858 of 2022) challenging the order under Section 148A(d) of the Income Tax Act, 1961, as it found no procedural irregularity or violation of principles of natural justice in the impugned order.

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