Original Sideia No:ga/1/2025 Wpo/863/2024 Rangeet Auto Private Limited v. The Income Tax Officer, Ward 36(1), Kolkata & Ors

IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDEIA NO:GA/1/2025 WPO/863/2024 RANGEET AUTO PRIVATE LIMITED VERSUS THE INCOME TAX OFFICER, WARD 36(1), KOLKATA & ORS. BEFORE : THE HON’BLE JUSTICE RAJA BASU CHOWDHURY Date: 2[nd] May, 2025 Appearance :Ms. Megana Josji, Adv. Mr. Nilanhan Banerjee, Adv. …for the petitioner Mr. Amit Sharma, Adv. …for the respondents The Court :- 1. Affidavit-in-opposition filed on behalf of the respondent authorities is taken on record. 2. The writ petition was filed challenging the show cause notice issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as the “said Act”) dated 25[th] March, 2023 in respect of the assessment year 2019-20 and the order passed under Section 148A(d) of the said Act dated 22[nd] April, 2023 in respect of the assessment year 2019-20 and the notice issued under Section 148 of the said Act dated 22[nd] April, 2023 for the assessment year 2019-20 passed the jurisdictional assessing officer including the sanction order under Section 151 of the said Act. Though by the order dated 3[rd] October 2024 the writ petition was admitted, however, in the interregnum, the assessment order under Section 147 of the said Act in respect of the assessment year 2019-20 has been passed on 29[th] March, 2025. 3. The connected application had been filed challenging the aforesaid order dated 29[th] March, 2025 which was registered as GA/1/2025. However, since the aforesaid order is otherwise appealable, the petitioner seeks leave to withdraw the aforesaid application along with the writ petition and would also like to agitate all points before the appellate authority. 4. It is submitted on behalf of the petitioner that since the connected application was pending before this Court since 21[st] April, 2025 and in the interregnum the time to prefer the appeal has expired, this Court may be pleased to permit the petitioner to prefer the appeal within a period of three weeks from the date of passing of this order. 5. Mr. Sharma, learned Advocate appears on behalf of the respondents. 6. Heard the learned Advocates appearing for the parties and noting the order passed under Section 147 of the said Act dated 29[th] March, 2025 in respect of the assessment year 2019-20 is appealable, I am of the view that the writ petition can be permitted to be withdrawn. However, taking note that by order dated 3[rd] October, 2024, this Court had admitted the writ petition and outcome of the proceeding initiated on the basis of the notice under Section 148 of the said Act was to abide by the result of the writ petition and the connected application being GA/1/2025 having been filed on 21[st] April, 2025, I am of the view, in the event the petitioner prefers an appeal from the order dated 29[th]March, 2025 issued under Section 147 of the said Act for the assessment year 2019-20 within a period of three weeks from date, the appellate authority having regard to pendency of the aforesaid proceeding before this Court shall hear out the appeal and dispose of the appeal on merits provided that the petitioner files an appropriate application seeking condonation of delay. 7. In view thereof, let this writ petition along with the connected application stand disposed of. (RAJA BASU CHOWDHURY, J.)