Petition Dismissed: Court Upholds Tax Assessment Order, Cites Lack of Procedural Irregularity and Alternative Remedy.

The HC of Calcutta dismissed the writ petition challenging the impugned order under Section 148A(d) and the final assessment order under Section 147 of the Income Tax Act, 1961, for the assessment year 2018-2019. The Court determined that the petitioner failed to demonstrate any procedural irregularity or illegality in the proceedings. Emphasizing the availability of a statutory alternative remedy through appeal, the Court declined to reassess the evidence and findings, thus dismissing the petition without addressing the merits of the assessment order.

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Issues Involved:
The issues involved in the judgment are the challenge to the impugned order under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2018-2019 and the subsequent final assessment order under Section 147 of the Act dated 31st March, 2023.

Impugned Assessment Order Challenge:
The petitioner challenged both the impugned order under Section 148A(d) of the Income Tax Act, 1961 and the subsequent final assessment order under Section 147 of the Act for the assessment year 2018-2019. The petitioner failed to identify any procedural irregularity or illegality in the proceedings subsequent to the Section 148A(d) order or in passing the final assessment order under Section 147. The Court noted that the impugned assessment under Section 147 contained detailed reasoning based on facts and evidence. The Court clarified that it cannot act as an assessing officer or appellate authority to reevaluate the evidence and findings. The Court emphasized that the statutory alternative remedy by way of appeal is available to the petitioner. The writ petition was dismissed on the ground of the availability of an alternative remedy without delving into the merit of the impugned assessment order.

Conclusion:
The High Court of Calcutta, in the cited judgment, dismissed the writ petition challenging the impugned order under Section 148A(d) of the Income Tax Act, 1961 and the subsequent final assessment order under Section 147 of the Act for the assessment year 2018-2019. The Court highlighted the availability of the statutory alternative remedy of appeal and refrained from reevaluating the evidence and findings presented in the impugned assessment order under Section 147.

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