Radhagobind Commercial Limited v. Income Tax Officer, Ward 11(1), Kolkata & Ors

5.9.2023 ks sl. 9 ks WPA 20457 of 2023 Radhagobind Commercial Limited VsIncome Tax Officer, Ward 11(1), Kolkata & Ors. Mr. Abhratosh Majumder, Ld. Sr. Adv.,Mr. Avra Mazumder,Mr. Kausheyo Roy,Mr. Samrat Das … For the Petitioner. Mr. Aryak Dutt … For the Respondent No.1. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned assessment order dated 29[th] May, 2023,under Section 147 read with Section 144B of theIncome Tax Act, 1961 relating to the assessment year2017-18. On perusal of the aforesaid impugnedassessment order I find no reason to entertain thiswrit petition firstly on the ground of availability ofalternative remedy by way of statutory appeal andsecondly I find that the aforesaid impugned order isneither without jurisdiction nor having passed by anauthority having inherent lack of jurisdiction nor inviolation of principles of natural justice. However, onthe ground of availability of alternative remedy by wayof statutory appeal, though the time to file appealagainst the impugned assessment order has expired,in the interest of justice, time to file statutory appealagainst the aforesaid impugned assessment order is extended by 15 days from date and if such appeal isfiled by the petitioner within the time stipulatedherein, the Appellate Authority concerned shallconsider and dispose of such appeal to be filed by thepetitioner, on merits, by not raising the point oflimitation. It is clarified that this writ petition has not beenentertained on the ground of availability of alternativeremedy without going into the merits of the impugnedassessment order and petitioner will be free to urge allthe points on merits of the impugned assessmentorder before the Appellate Authority. With this observation and direction this writpetition being WPA 20457 of 2023 is disposed of. ( Md. Nizamuddin, J. )