Jay Shree Tea And Industries Limited v. Assistant Commissioner Of Income Tax Circle 4/1 Kolkata And Ors

OD –5 ORDER SHEET WPO/1340/2023 IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE JAY SHREE TEA AND INDUSTRIES LIMITEDVSASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4/1 KOLKATA ANDORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 2[nd] August, 2023. Appearance:Mr. Ananda Sen, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.…For the respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the final assessmentorder under Section 147 read with Section 144B of the Income Tax Act,1961, dated 29[th] March, 2023 relating to assessment year 2013-14 afterparticipating in the assessment proceeding from the very beginning byresponding to the notice under Section 148A(b) of the Act which was issuedon 27[th] May, 2022 by giving response/objection to the same and did notapproach this Court after passing of the order under Section 148A(d) of theAct passed on 28[th] July, 2022 and even after issuance of subsequent noticeunder Section 148 of the Act. Petitioner has participated in the subsequentproceeding in which notice under Section 142(1) of the Act and 143(2) of theAct were issued and allowed the assessing officer to pass impugned final assessment order under Section 147 of the Act on 29[th] March, 2023 by filingthis writ petition on 28[th] June, 2023 after the expiry of time to file appealagainst the impugned assessment order. Now at this stage petitioner hasfiled this writ petition by challenging the notice under Section 148A(b) of theAct, dated 27[th] May, 2022 by contending that it is bad in law and withoutjurisdiction after participating in the proceeding and allowing the assessingofficer to pass final assessment order which is an appealable under thestatute. Considering the facts and circumstances of the case and in view of theconduct of the petitioner in approaching this writ petition so belatedly afterparticipating in the proceeding all throughout and that the impugnedassessment order is an appealable order, I am not inclined to entertain thiswrit petition and accordingly this writ petition being WPO 1340 of 2023 isdismissed. (MD. NIZAMUDDIN, J.) TR/