Apot/181/2023 Of Sri Narayan Mercantiles Pvt Ltd v. The Income Tax Officer, Ward

OD-11 IN THE HIGH COURT AT CALCUTTACIVIL APPELLATE JURISDICTIONORIGINAL SIDE APOT 181 OF 2023IA NO: GA/1/2023SRI NARAYAN MERCANTILES PVT. LTD.-Versus- THE INCOME TAX OFFICER, WARD NO.2(1), KOLKATA & ORS. BEFORE: The Hon’ble T.S. SIVAGNANAM, CHIEF JUSTICE -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 18[th] October, 2023 Appearance :Mr. Avra Majumder, Adv.Mr. Samrat Das, Adv...for the appellantMr. Vipul Kundalia, Adv.Mr. Amit Sharma, Adv.…for the respondent The Court : This intra-court appeal by the writ petitioner is directed against the order dated 15[th] May, 2023 passed in WPO No. 1046 of 2023. After hearing Mr. Avra Majumder, learned Counsel appearing for the appellant and Mr. Vipul Kundalia, learned standing Counsel for therespondent, we are of the view that nothing would survive in this appeal sinceafter the impugned order the assessment has been completed and the assessee is on appeal as against the said assessment order before the appellateauthority. The assessee appears to be aggrieved only by the direction issued tothe Principal Chief Commissioner of Income Tax, West Bengal and Sikkim, torefer this case to the Enforcement Directorate for investigation. We find thatthis direction was issued without opportunity to the petitioner and therefore,such a positive direction may not be necessary in this case and accordingly,the same stands set aside. However, if any of the Investigating agencyincluding the Enforcement Directorate finds any material against theappellant, it will be well open to them to proceed against the assessee inaccordance with law. The appeal along with the stay application IA NO: GA/1/2023 isaccordingly disposed of. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)