Keshav Jewellers India Private Limited v. Income Tax Officer Ward 11/1 And Ors

ORDER SHEETWPO/1331/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE KESHAV JEWELLERS INDIA PRIVATE LIMITEDVSINCOME TAX OFFICER WARD 11/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 26[th] July, 2023. Appearance:Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedassessment order under Section 147 read with Section 144B of the IncomeTax Act, 1961, dated 24[th] May, 2023 relating to assessment year 2016-17which is an appealable order under the statute and petitioner is agreeable toavail the alternative remedy by way of filing appeal before the CIT (Appeals) Considering the facts and circumstances of the case, I am not inclinedto grant any relief in this writ petition against the aforesaid impugnedassessment order except granting liberty to the petitioner to file the appealagainst the aforesaid impugned assessment order within fifteen days fromdate and if such appeal is filed within the time stipulated herein, theappellate authority shall not raise the point of limitation and consider anddispose of the appeal on merit and in accordance with law. Accordingly, this writ petition being WPO 1331 of 2023 is disposed of. (MD. NIZAMUDDIN, J.)