Calcutta High CourtManifold Infrastructure Private ... vs Income Tax Officer Ward 10/2 And Ors on 30 January, 2023Author:Md. NizamuddinBench:Md. NizamuddinOD -6\n\n                                  ORDER SHEET\n\n                                  WPO/71/2023\n                       IN THE HIGH COURT AT CALCUTTA\n                      CONSTITUTIONAL WRIT JURISDICTION\n                                ORIGINAL SIDE\n\n               MANIFOLD INFRASTRUCTURE PRIVATE LIMITED\n                                 VS\n                INCOME TAX OFFICER WARD 10/2 AND ORS.\n\n  BEFORE:\n  The Hon'ble JUSTICE MD. NIZAMUDDIN\n  Date: 30th January, 2023.\n                                                                          Appearance:\n                                                                Ms. Swapna Das, Adv.\n                                                               Mr. Siddharth Das, Adv.\n                                                                    ...For the Petitioner\n                                                                Mr. Amit Sharma, Adv.\n                                                                ...For the RespondentsThe Court: Heard learned counsel appearing for the parties.\n\n        Affidavit of service filed in Court be kept with the records.\n\n        By this writ petition, petitioner has challenged the impugned order\n\ndated 28th July, 2022 underSection 148A(d)of the Income Tax Act, 1961\n\nrelating to assessment year 2013-14, and, all subsequent proceedings based\n\non the impugned notice dated 28th June, 2021 underSection 148of the\n\nIncome Tax Act, 1961, mainly on the ground of jurisdiction of the assessing\n\nofficer in issuance of the impugned notice underSection 148of the Act\n\nbeing barred by limitation underSection 149(1)(b)of the Income Tax Act,\n\n1961. In the impugned order underSection 148A(d)of the Act, the assessing\n\nofficer has tried to justify the initiation of re-assessment proceeding by\n\nrelying on an instruction being No. 01/2022 dated 11th May, 2022 issued by\n\nCBDT. Admittedly, the issuance of notice and initiation of re-assessment\n\nproceeding are beyond six years and, prima facie, it is barred by limitation2both under the old Act as well as under            newly   amended       provision\n\nrelating toSection 147of the Act.Considering the submission of the parties, I am of the view that this\n\nmatter deserves adjudication by calling for affidavits from the respondents\n\nand I am also of the view that the petitioner has been able to make out a\n\nprima facie case for an interim order by raising the issue of jurisdiction of\n\nthe assessing officer concerned in initiating the impugned re-assessment\n\nproceeding.Let the respondents file affidavit-in-opposition within four weeks;\n\npetitioner to file reply thereto, if any, within two weeks thereafter.The matter shall appear for final hearing in the monthly list of May,\n\n2023.In the meantime, there will be no further proceeding on the basis of\n\nthe impugned order dated 28th July, 2022 being Annexure P-4 to the writ\n\npetition till the disposal of the writ petition.(MD. NIZAMUDDIN, J.)\n\nTR/3