Mangalkamna Commosale Private Limited v. Income Tax Officer Ward 4/1 And Ors

OD –5 ORDER SHEET WPO/1534/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE MANGALKAMNA COMMOSALE PRIVATE LIMITEDVSINCOME TAX OFFICER WARD 4/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 29[th] August, 2023. Appearance:Mrs. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. Prithu Dudhoria, Adv.…For the respondents The Court: By this writ petition, petitioner has challenged theimpugned assessment order dated 30[th] May, 2023 under Section 147 readwith Section 144 of the Income Tax Act, 1961 relating to assessment year2013-14 on the ground that the same has been passed contrary to thespecific order of stay granted by this Court restraining from any furtherproceeding subsequent to the order under Section 148A(d) of the Act, by theorder of this Court dated 15[th] March, 2023 in WPO 398 of 2023. Mr. Dudhoria, learned advocate appearing for the respondent IncomeTax Authority is not in a position to contradict the aforesaid allegation of thepetitioner that the aforesaid impugned order has been passed in spite ofspecific stay of further proceeding granted by this Court on 15[th] March,2023. Considering the facts and circumstances of the case as appears fromrecord and submission of the parties, the aforesaid impugned assessmentorder under Section 147 of the Act dated 30[th] May, 2023 is quashed.Accordingly, this writ petition being WPO 1534 of 2023 stands disposed of. TR/ (MD. NIZAMUDDIN, J.)