In WPO/1218/2023 -CAL HC- Writ Court not an Assessing Officer or Appellate Authority in Income Tax Assessment cases, rules Calcutta High Court
Justice Md. Nizamuddin [06-07-2023]

Read Order: Sri Ramakrishna Mukhuty and Ors V. National Faceless Assessment Center and Ors

Chahat Varma

New Delhi, July 31, 2023:  The Calcutta High Court, in a recent ruling, clarified that the Writ Court does not function as an assessing officer or an appellate authority when dealing with an assessment order under the Income Tax Act.

The present case involved a writ petition challenging an assessment order under Section 147 read with Section 144/144B of the Income Tax Act.

The bench of Justice Md. Nizamuddin noted that the case at hand did not fell under any of the categories where the impugned proceeding lacked jurisdiction or involved procedural irregularities, such as non-speaking orders or violations of principles of natural justice. The arguments of the petitioner, primarily focused on the merits of the assessment itself. The key issue was whether the receipt in question should be considered taxable and, if so, who should be responsible for the tax liability.

The bench remarked that the determination of taxability and the party responsible for taxation should be addressed by the statutory appellate authority, which possesses wide jurisdiction and authority to examine the facts and legal aspects. Consequently, the bench concluded that it would not be appropriate for the Writ Court to decide these issues.

Based on these considerations, the bench found no valid reason to interfere with the appealable assessment order, leading to the dismissal of the writ petition.