Mat/1695/2023 Of Ashok Kumar Jha v. Income Tax Officer,Ward

Form No. J.(2)Item No.8 IN THE HIGH COURT OF JUDICATURE AT CALCUTTACIVIL APPELLATE JURISDICTIONAPPELLATE SIDE HEARD ON: 02.01.2024 DELIVERED ON: 02.01.2024 CORAM:THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAMAND THE HON’BLE MR. JUSTICE SUPRATIM BHATTACHARYA M.A.T. 1695 of 2023Ashok Kumar Jha Vs.Income Tax Officer, Ward No. 13(1),Kolkata & Ors. Appearance:- Mr. Avra MazumderMr. Suman BhowmikMr. Kausheyo RoyMr. Samrat DasMs. Elina Dey Mr. Prithu Dudhoria ………for the appellant ………for the respondents JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1.This intra-Court appeal by the writ petitioner is directed against the orderdated 5[th] June, 2023 in W.P.A. 8608 of 2023 by which the learned SingleBench declined to grant interim order and directed therespondents/department to file their affidavit-in-opposition within fourweeks and the appellant was permitted to file his reply within two weeks thereafter and the matter was directed to be listed in the monthly list ofAugust, 2023. 2. We are informed by the learned advocate for the appellant that till date thedepartment has not filed their affidavit-in-opposition, though four weekstime was granted in the order dated 5[th] June, 2023. Thus, we are of theview that if during the pendency of the writ petition, without complyingwith the direction issued by the learned writ Court and without filing anaffidavit-in-opposition, if the department proceeded to pass a re-assessment order, then the challenge to the proceedings initiated undersection 148A(d) of the Income Tax Act, 1961 may become infructuous. 3.Therefore, we direct that the respondents/department shall not pass there-assessment order till the writ petition is heard. The time for filingaffidavit- in-opposition as granted by the learned writ Court is extended bya period of four weeks from date; reply, thereto, if any, may be filed within aweek thereafter and the writ petition be listed before the appropriate benchon 6[th] February, 2024. 4.With the above observations and direction, the appeal stands disposed of. 5.No costs.5.No costs. 6.Urgent photostat certified copy of this order, if applied for, be furnished tothe parties expeditiously upon compliance of all legal formalities. the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree. (SUPRATIM BHATTACHARYA, J.) Pallab/KS AR(Ct.)