Gsp Piling Constructions Private Limited & Anr v. Assistant Commissioner Of Income Tax. Central Circle4(3), Kolkata & Ors

1.5.2023 ks sl. 6 ks WPA 5110 of 2023 GSP Piling Constructions Private Limited & Anr. VsAssistant Commissioner of Income Tax. Central Circle-4(3), Kolkata & Ors. Mr. R.N. Dutt,Ms. Sutapa Roy Choudhury,Ms. Aratrika Roy … For the Petitioners.Mr. Vipul Kundalia,Mr. Prithu Dudhoria … For the Income Tax Authority. Heard learned Advocates appearing for the parties. By this writ petition, petitioners have challengedthe impugned order under Section 148A(d) of theIncome Tax Act, 1961 dated 18[th] April, 2022, andsubsequent proceedings and notices under Section143(2) and 142(1) dated 21[st] January, 2023, relating toassessment year 2018-19. During the pendency ofthis writ petition final order under Section 147 of theIncome Tax Act, 1961 has already been passed as hasbeen informed by the petitioners in course of hearingof this writ petition, which is an appealable orderbefore the CIT(Appeals). Now the petitioners want thiscourt to allow the petitioners to withdraw this writpetition with liberty to file a fresh writ petitionchallenging the final assessment order under Section147 of the Act, which was passed during the pendencyof this writ petition which is an appealable order andtaking into consideration the availability of alternative remedy, I am not inclined to grant such liberty to filefresh writ petition challenging the Appealable orderunder Section 147 of the Act. However, since the petitioners do not want to pressthis writ petition, the impugned notice under Section148A(b) and 148(d) of the Act this court is not going toadjudicate the same and, accordingly the writ petitionbeing WPA 5110 of 2023 is dismissed as “not pressed”. ( Md. Nizamuddin, J. )