Income Tax Officer Ward 8/1 And Ors v. Amber Commodeal Private Limited

OD-1&2 ORDER SHEETIN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionORIGINAL SIDE IA NO. GA/1/2023In WPO/868/2023 INCOME TAX OFFICER WARD 8/1 AND ORSVsAMBER COMMODEAL PRIVATE LIMITED IA NO. GA/2/2023In WPO/868/2023 INCOME TAX OFFICER WARD 8/1 AND ORS VsAMBER COMMODEAL PRIVATE LIMITED BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 13[th] September, 2023. Appearance:Mr. Prithu Dudheria Adv.… for the applicant. Ms. Swapna Das, Adv.Mr. S. Das, Adv...for the respondent. IA No. GA/2/2023 The Court: This is an application filed by the applicant DeputyCommissioner of Income Tax, Central Circle 4(1), Kolkata, the present assessingofficer, for addition of party respondent in the writ petition being WPO No. 868 of2023. Considering the averments made in this application being GA/2/2023, theapplication is disposed of by allowing the same, by adding the aforesaid applicantas party respondent. IA No. GA/1/2023 This is an application for recalling of the order of this Court dated 27[th] April, 2023 passed in WPO No. 868 of 2023 granting stay of the impugnedproceeding subsequent to the order under Section 148A(d) of the Income Tax Act,1961, relating to assessment year 2015-16, on the ground that the said order hasbeen obtained by the writ petitioner by making deliberate suppression of fact andmaking false representation in spite of having notice and knowledge that beforepassing of the aforesaid order on 27[th] April, 2023, already the final assessmentorder was passed under Section 147 of the Act on 24[th] March, 2023. Petitionerhas made further suppression by not disclosing at the time of hearing of the writpetition on 27[th] April, 2023 that petitioner had already appealed against the finalassessment order on 23[rd] April, 2023. Learned Advocate for the petitionersubmits that their client/petitioner has suppressed these facts to them also andsubmitted that they can’t defend such conduct of their client/petitioner. Thisact of suppression or deliberate suppression and misleading the highest Court ofthe State in obtaining the interim order by the petitioner is highly condemnableand petitioner is liable to be prosecuted. However, the petitioner is spared oncondition of imposition of cost of Rs.1,00,000/- to be paid to the West BengalState Legal Services Authority within a week from date and it shall file receipt ofpayment of the same before this Court on 25[th] September, 2023. The writ petition being WPO No. 868 of 2023 is dismissed and the interimorder dated 27[th] April, 2023 is vacated and GA/1/2023 is disposed of. List the matter on 25[th] September, 2023 as `To Be Mentioned’ for filing thereceipt of payment of the cost in compliance of this order of the Court. (MD. NIZAMUDDIN, J.)