Order U/S 148A(d) is not a final assessment order, writ against the order is dismissed: Calcutta HC

 

Dinesh Kumar Goyal V. Income Tax Officer Ward-6(1) Kolkata and Ors (WPO/1156/2023)

 

Facts:

1. The petitioner had challenged an impugned order passed under Section 148A(d) of the Income Tax Act by way of a writ petition.

 

2. This order was issued following the direction of the court in the petitioner’s earlier writ petition dated September 15, 2022.

 

3. The impugned order stated that the petitioner had benefited from arranged accommodation entries, which were considered unaccounted money belonging to the assessee.

 

4. However, the petitioner argued that these findings by the Assessing Officer were baseless and lacked supporting material.

 

Hon. Calcutta HC held as below:

1. The impugned order U/S 148A(d) was not a final assessment order and did not give rise to any demand.

 

2. The petitioner still had ample opportunity during subsequent proceedings, following the issuance of a notice under Section 148 of the Act, to make out his case.

 

3. However, dismissal of this writ petition will not be a bar on the part of the petitioner to raise all the points before the assessing officer which has been raised in this writ petition during the proceeding subsequent to the impugned order under Section 148A(d) of the Act.