Economic Transport Organisation And Anr v. The Assistant Commissioner Of Income Tax, Central Circle 5(2), Kolkata And Ors

OD – 3 ORDER SHEET WPO/2436/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE ECONOMIC TRANSPORT ORGANISATION AND ANR.VSTHE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALCIRCLE 5(2), KOLKATA AND ORS. BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 2[nd] September, 2022. Appearance:Mr. Abhrotosh Majumdar, Sr.Adv.Mr. Saumya Kejriwal, Adv.Ms. Ananya Rath, Adv.Mr. G.S. Gupta, Adv.…For the PetitionerMr. Vipul Kundalia, Adv.Mr. Amit Sharma, Adv.Mr. Anurag Roy, Adv.…For the Respondents The Court : Heard learned counsel appearing for the parties. By this writ petition, petitioner prays for relief of accepting itsreturn dated 1[st] June, 2019 relating to assessment year 2018-19which appears at page 22 of the writ petition pursuant to notice underSection 142(1) of the Income Tax Act, 1961 dated 7[th] May, 2019 whichhas not been accepted by the respondent revenue. Considering the facts and circumstances of the case and withoutgoing into the merit of the contention and legality of the aforesaidreturn, this writ petition being WPO 2436 of 2022 is disposed of bydirecting the respondent no. 1 to consider the aforesaid return dated1[st] June, 2019, strictly in accordance with law within a period oftwelve weeks from the date of communication of this order. I am notinclined to grant any relief on the prayers made in this writ petition. It is clarified that this Court has not gone into the legality andvalidity of the aforesaid return and the respondent authorityconcerned shall free to take any decision in accordance with law onthe said return and all legal consequences will follow on such decisionto be taken by the respondent. (MD. NIZAMUDDIN, J.) TR/