Churiwal Commercial Company Private Limited v. Income Tax Officer, Ward 6(1), Kolkata And Ors

ORDER SHEETWPO/1532/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE CHURIWAL COMMERCIAL COMPANY PRIVATE LIMITEDVSINCOME TAX OFFICER, WARD 6(1), KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 5[th] September, 2023. Appearance:Mr. Anil Kumar Dugar, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedassessment order dated 30[th] May, 2023 under Section 147 read with Section144B of the Income Tax Act, 1961 relating to assessment year 2017-18which is an appealable order, on the ground that no effective opportunity ofcompliance of notice under Section 143(2) was given to the petitioner whichwas issued on 26[th] May, 2023 by which petitioner was asked to giveresponse to the same by 27[th] May, 2023. Though time to give response tothe notice under Section 143(2) was not very sufficient but it also appearsfrom record that the petitioner did not prayed for further time oradjournment for compliance of the said notice and it also appears fromrecord that the impugned assessment order was not passed on the verysame day by which petitioner was asked to give response rather it waspassed on 30[th] May, 2023, so petitioner could have filed response beforepassing the impugned assessment order which is an appealable order and not only that, after order dated 30[th] May, 2023 petitioner filed this writpetition on 22[nd] August, 2023 which is after two months twenty two daysafter the passing of the impugned assessment order. In such facts and circumstances of the case and in view of availabilityof alternative remedy by way of appeal, I am not inclined to invoke theConstitutional Writ Jurisdiction under Article 226 of the Constitution ofIndia in this matter and accordingly this writ petition being WPO 1532 of2023 is dismissed. TR/ (MD. NIZAMUDDIN, J.)