Amber Commodeal Private Limited v. Income Tax Officer, Ward 8/1 And Ors

ORDER SHEETWPO/887/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE AMBER COMMODEAL PRIVATE LIMITEDVSINCOME TAX OFFICER, WARD 8/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 19[th] September, 2023. Appearance:Mr. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. Soumen Bhattacharjee, Adv.…For the Respondents The Court: By this writ petition, petitioner has challenged theimpugned order dated 22[nd] July, 2022 under Section 148A(d) of the IncomeTax Act, 1961 relating to assessment year 2014-15 and subsequentproceedings based on the impugned notice dated 22[nd] July, 2022 underSection 148 of the Income Tax Act, 1961, in which an interim order waspassed by this Court on 28[th] April, 2023. Learned counsel appearing for the petitioner submits that being anofficer of the Court he failed his duty to bring to the notice of this Court thesuppression and misleading committed by the petitioner that before 28[th]April, 2023 when the interim order was passed by this Court staying allfurther proceedings subsequent to an order under Section 148A(d) of theAct, final order of assessment under Section 147 of the Act was alreadypassed on 24[th] March, 2023 and an appeal was also filed against theaforesaid final assessment order on 23[rd] April, 2023. The act and conduct ofthe petitioner in suppressing the material fact and misleading the Court in obtaining the interim order even by not disclosing the aforesaid fact tohis lawyer is highly depricable and amounting to contempt of Court also. Itis also the matter of record that the very same assessee petitioner hascommitted similar offence in respect of the earlier assessment year 2015-16and had obtained an interim order and taking note of such conduct of thepetitioner, the writ petition of the petitioner was dismissed with exemplarycost. This type of petitioner who dare to commits such offence before thehighest Court of the State deserves to be prosecuted for repeatedlymisleading and suppressing before the Court in obtaining the interim order.However, this Court is sparing him with a warning that in future if one moresuch type of case is found against him, he will be prosecuted and in thiscase he is spared from any prosecution on condition of making payment ofcosts of Rs. 1,50,000/- to the West Bengal State Legal Services Authoritywithin a week from date and to file receipt of payment of the same before theCourt on 3[rd] October, 2023. Main writ petition being WPO 887 of 2023 isdismissed and all interim orders are vacated. List this matter as ‘To Be Mentioned’ on 3[rd] October, 2023. TR/ (MD. NIZAMUDDIN, J.)