Inter Globe Capital Market Private Limited v. Assistant Commissioner Of Income Tax Central Circle 1/4 And Ors

ORDER SHEET WPO/1242/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE INTER GLOBE CAPITAL MARKET PRIVATE LIMITED VSASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1/4 ANDORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 26[th] June, 2023. Appearance:Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. Vipul Kundalia, Adv.Ms. Unceza Ali, Adv.Ms. Aditi Singhania, Adv.…For the Respondents The Court: Heard learned counsel appearing for the parties. Affidavit of service filed in Court be kept with the records. By this writ petition, petitioner has challenged the impugnedassessment order under Section 147 of the Income Tax Act, 1961, dated 27[th]March, 2023 relating to assessment year 2015-16 on the ground that thesame has been passed in defiance and in complete disregard to the order ofthis Court dated 16[th] March, 2023 passed in WPO 568 of 2023 by which allfurther assessment proceedings were stayed till the disposal of the said writpetition. Mr. Kundalia, learned advocate appearing for the respondent is not ina position to defend the aforesaid impugned assessment order as wellconduct of the assessing officer. Considering the facts and circumstances of this case, this writ petitionbeing WPO 1242 of 2023 is disposed of by quashing the aforesaid impugnedassessment order dated 27[th] March, 2023. TR/ (MD. NIZAMUDDIN, J.)