Deputy Commissioner of Income Tax Circle 5 1 Kolkata v. M/S Stanley Vyapaar Pvt. Ltd.
Case brief
What is this about?
APOT/378/2023; IA No: GA/2/2023; High Court at Calcutta, Civil Appellate Jurisdiction, Original Side; Deputy Commissioner of Income Tax Circle 5(1) Kolkata v. M/s Stanley Vyapaar Pvt Ltd; appeal against WPO No. 918 of 2023 dated 2.5.2023; Section 148A(b) notice dated 12.03.2022, reply due 20.3.2022, reply filed 17.3.2022; Section 148A(d) order dated 5.4.2022 for AY 2018-19; limitation deadline 31.3.2022 versus passing on 7.4.2022; proviso seven-day extension; Finance Act, 2023 amendment substituting “less than seven days” with “does not exceed seven days” effective 1.4.2023; intra-court appeal by revenue dismissed on 05.07.2024 by Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya.
What did the court decide?
As the statute stood at the relevant time, the Section 148A(d) order ought to have been passed not later than 31.3.2022; it was in fact passed on 7.4.2022, i.e., beyond the permissible period.