Apo/145/2023 Ia No: Ga/1/2023 Dinbandhu Construction Llp v. Income Tax Officer Ward 6/1And Ors

OD-17 IN THE HIGH COURT AT CALCUTTACIVIL APPELLATE JURISDICTIONORIGINAL SIDE APO/145/2023IA NO: GA/1/2023DINBANDHU CONSTRUCTION LLPVS INCOME TAX OFFICER WARD 6/1AND ORS. BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 27 September, 2023 Appearance :Ms. Swapna Das, Adv.Mr. Siddhartha Das, Adv.….for appellantMr. Aryamk Dutt, Adv.…for Income Tax Deptt. The Court :- This intra-Court appeal by the writ petitioner is directedagainst the order dated 22[nd] August, 2023 in WPO 1450 of 2023 by which thelearned Writ Court declined to grant any interim order in favour of the appellanton the ground that the appellant had filed a writ petition challenging theassessment order dated 16[th] May, 2023 by filing the writ petition well beyond theperiod of limitation for filing a statutory appeal as against the said assessmentorder. It is pointed out by the learned advocate for the appellant that in respectof the very same appellant/assessee for the assessment year 2014-15 anidentical assessment order was put to challenge in WPO 1451 of 2023 and thelearned Single Bench by order dated 22[nd] August, 2023 had allowed the writpetition and quashed the assessment order for the assessment year 2014-15. Itis submitted by the learned Advocate for the appellant that the facts in thepresent case are identical and the only difference being that the presentappeal/writ petition relates to the assessment order 2015-16. In the light of the facts that the learned Single Bench has directed affidavit in opposition to be filedby the respondent department within a timeframe and directed the writ petitionto be listed in the month of December 2023, we are of the view that since theappellant had the benefit of an order passed in WPO 1451 of 2023 dated 22[nd]August, 2023 by which the assessment order for the year 2014-15 was quashedon identical ground, we are of the view that the assessment order impugned inthe writ petition dated 16[th] May, 2023 for the assessment year 2015-16 shallremain stayed till the writ petition is heard and disposed of. The respondent department is directed to abide by the direction issued bythe learned Single Bench and file their affidavit in opposition. The appeal and the applications stand disposed of. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)