Sitaram Sharma v. Assistant Commissioner Of Income Tax, Circle 40,Kolkata & Ors

29.9.2023 ks WPA 18408 of 2023 sl. 19 Sitaram Sharma Vs Assistant Commissioner of Income Tax, Circle 40,Kolkata & Ors. Mr. Avra Mazumder,Mr. Kausheyo Roy,Mr. Suman Bhowmik … For the Petitioner. Mr. Om Narayan Rai … For the Income Tax Authority. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged thefinal impugned assessment order dated 4[th] June,2023, under Section 147 of the Income Tax Act, 1961relating to the assessment year 2018-19, which is anappealable order under the statute. Petitioner haschallenged the impugned assessment order on theground of the mode and manner of examination andcross-examination of the witness in question andstatement of such witness upon which assessingofficer has relied. This court cannot go into theaforesaid issue in exercise of its Constitutional writjurisdiction under Article 226 of the Constitution ofIndia. Without going into the merits of the impugnedassessment order where the subject matter ofchallenge totally relates to evidence and in view ofavailability of alternative remedy by way of appeal I amnot inclined to entertain this writ petition and grant any relief except extending the time to file appealagainst the impugned assessment order by a period oftwo weeks from date and if such appeal is filed by thepetitioner within the time stipulated herein, theAppellate Authority concerned shall consider theappeal to be filed on merits without raising the point oflimitation. It is clarified that this court has not gone into themerits of the impugned assessment order and allpoints raised in this writ petition are kept open beforethe Appellate Authority. ( Md. Nizamuddin, J. )