Authority: High Court at Calcutta (Constitutional Writ Jurisdiction Appellate Side)
Order Date: 01.10.2026
Case Overview
- Petitioner: M/s. Harroze Enterprise Pvt. Ltd
- Respondents: Assistant Commissioner of Income Tax, Central Circle 4(3), Kolkata & Ors.
- Writ Petition: WPA 6001 of 2026 filed under Section 148 of the Income Tax Act, 1961.
- Grounds: The petitioner challenged a notice issued on 31 August 2024, asserting that it was barred by the limitation period because it pertained to the assessment year 2015‑16.
- Legal Precedent Cited: Union of India v. Rajeev Bansal (2024) [2024] 167 taxmann.Com 70 (SC), specifically paragraph‑19, which holds that for the year 2015‑16 the Time‑of‑Law‑Application (TOLA) is not applicable and the last permissible date for issuing a Section 148 notice is 31 March 2021.
- Additional Claim: The petitioner also argued that an assessment order passed on 30 March 2026 was likewise time‑barred.
- Respondent’s Position: The respondents contended that the judgment in Rajeev Bansal covered the petitioner’s case, implying the notice and assessment were invalid.
Court’s Reasoning and Directions
- The bench, after considering the cited Supreme Court judgment, affirmed that the notice dated 31 August 2024 exceeds the statutory limitation for the 2015‑16 assessment year.
- Consequently, the subsequent assessment order dated 30 March 2026, issued after the barred notice, is also deemed invalid.
- The court ordered that both the Section 148 notice and the assessment order be set aside as time‑barred.
- The writ petition (WPA 6001 2026) was disposed of without any order as to costs.
Final Outcome
- The Section 148 notice of 31 August 2024 and the assessment order of 30 March 2026 are nullified.
- No costs are awarded to either party; the case is closed.
Topics: Taxation, Judicial Review