Income Tax Officer Ward 6 2 v. Shresth Plaza Pvt Ltd

OD-6 IN THE HIGH COURT AT CALCUTTACIVIL APPELLATE JURISDICTIONORIGINAL SIDE APOT/97/2024IA NO: GA/1/2024, GA/2/2024 INCOME TAX OFFICER WARD 6 2VSSHRESTH PLAZA PVT LTD BEFORE :THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D-HON'BLE JUSTICE HIRANMAY BHATTACHARYYADATE : 24 APRIL, 2024. Appearance :Mr. Smita Das De, Adv.Mr. Prithu Dudhoria, Adv.…for appellantMr. Brijesh Kumar Singh, Adv.…for respondent The Court :- We have heard learned Counsel on either side. It appears that there is a delay of 274 days in filing the appeal. As we aresatisfied with the explanation offered for not preferring the appeal within the period oflimitation, the delay in filing the appeal is condoned. This appeal by the revenue is directed against the order passed by the learnedSingle Bench in WPO/937/2022 dated 02.05.2023. The respondent/writ petitionerchallenged the order passed under Section 148A(d) of the Income Tax Act, 1961 dated7.4.2022 for the assessment order 2018-19 on the ground of non-compliance of thestatutory requirement under Section 151(ii) of the Act. The learned Single Bench afternoting the undisputed factual position has quashed the proceeding. Identical issue was considered by this court in APOT/71/2024, and by judgement dated 11.03.2024similar order passed by the learned Single Bench was upheld. Thus, following the above decision and taking note of the undisputed fact, theappeal is dismissed. . (T.S. SIVAGNANAM)CHIEF JUSTICE pkd/GH. (HIRANMAY BHATTACHARYYA, J.)