Samir Kundu v. National Faceless Assessment Center, New Delhi
Case brief
What is this about?
Writ against income-tax assessment — entertainability; Section 147 read with Section 144 IT Act best-judgment assessment, AY 2020-21; demand Rs.1,23,78,764; alleged bogus purchases / input tax credit / accommodation entries through fictitious entity M/s. Utsav Enterprises (DDIT Investigation, Bhubaneswar); faceless assessment jurisdiction — ITO Ward 3(2) Purulia versus Odisha-based assessee; Sections 148, 148A(b), 151, 142, 272A(1) procedure; adjournment denied near 31.03.2025 limitation; medical certificate of fitness dated 07.02.2024; alternative remedy doctrine; Article 226/227 discretion; natural justice; Transtech Solution followed; Biswajaya Dagara and Venkataramana Reddy Patloola distinguished; Orissa High Court, 2025.
What did the court decide?
Disputed questions of fact being patent on the face of the record, the Court desists from exercising its discretionary extraordinary writ jurisdiction under Articles 226 and 227; the proper course to question the legality and propriety of the demand is to challenge the assessment order before the appellate fora under the IT Act.