Chandresh Kumar Vyas v. The Income Tax Officer Ward 3/1 Kolkata And Ors

ORDER SHEETWPO/1187/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE CHANDRESH KUMAR VYASVS THE INCOME TAX OFFICER WARD 3/1 KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 5[th] July, 2023. Appearance:Mr. Rajarshi Chatterjee, Adv.Mr. Gobinda Dey, Adv.…For the PetitionerMr. Soumen Bhattacharjee, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 28[th] July, 2022 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2014-15. But during the pendency of the writpetition final assessment order under Section 147 of the Act has alreadybeen passed on 29[th] May, 2023 which is an appealable order under thestatute and furthermore the said assessment order is not a subject matter ofchallenge in this writ petition. Since the impugned order 148A(d) of the Act has already beenculminated into the final assessment order under Section 147 of the Act andalternative remedy by way of statutory appeal is available to the petitioner,without going into the merit of the writ petition, on the ground of availabilityof alternative remedy, this writ petition being WPO 1187 of 2023 is disposedof by granting liberty to the petitioner to file appeal against the aforesaidassessment order dated 29[th] May, 2023 under Section 147 of the Act, within a period of fifteen days from date and if such appeal is filed by thepetitioner within the time stipulated herein, the appellate authority shallconsider and dispose of the said appeal on merit and in accordance with lawwithout insisting on the point of limitation. TR/ (MD. NIZAMUDDIN, J.)