Sri Dilip Kumar Fogla v. The Assistant Commissioner Of Income Tax,Central Circle 3(1), Kolkata & Ors

06.02.2024 6 PG/KS Ct. No.1 M.A.T. 2356 of 2023 WithI.A. No. CAN 1 of 2023With I.A. No. CAN 2 of 2023 Sri Dilip Kumar Fogla Versus The Assistant Commissioner of Income Tax,Central Circle 3(1), Kolkata & ors. Mr. Avra Majumdar Ms. Alisha Das…… …………for the appellant Mr. Prithu Dudhoria……….for the respondents In Re:. I.A. No. CAN 1 of 2023 1. We have heard the learned advocates for the parties. 2. There is delay of 18 days in filing the appeal. We haveperused the affidavit filed in support of the petition andwe find that sufficient cause has been shown for notbeing able to prefer the appeal within the period oflimitation. perused the affidavit filed in support of the petition andwe find that sufficient cause has been shown for notbeing able to prefer the appeal within the period oflimitation. 3. I.A. No. CAN 1 of 2023 is allowed and the delay in filingthe appeal is condoned.the appeal is condoned. In Re:. M.A.T. 2356 of 2023 4. This intra-Court appeal by the writ petitioner is directedagainst the dismissal of the writ petition in W.P.A.22456 of 2023 dated 25[th] September, 2023.against the dismissal of the writ petition in W.P.A.22456 of 2023 dated 25[th] September, 2023. 5. The said writ petition was filed by the appellantchallenging an order under section 148(A)(d) of theIncome Tax Act, 1961 dated 4[th] May, 2023.challenging an order under section 148(A)(d) of theIncome Tax Act, 1961 dated 4[th] May, 2023. 6. On perusal of the order, we find that the reply given bythe assessee to the show-cause notice has beenconsidered and the assessing officer has assignedcertain reasons for not agreeing with the stand taken bythe assessee.the assessee to the show-cause notice has beenconsidered and the assessing officer has assignedcertain reasons for not agreeing with the stand taken bythe assessee. 7. On going through the reasons assigned in the orderdated 4[th] May, 2023, we find the same to be entirelyfactual. Therefore, the assessee has to necessarily facethe reassessment proceedings in which the assesseecan place all documents to show that the assessee isnowhere involved with the sale of the immovableproperty, which was done by the company in question.dated 4[th] May, 2023, we find the same to be entirelyfactual. Therefore, the assessee has to necessarily facethe reassessment proceedings in which the assesseecan place all documents to show that the assessee isnowhere involved with the sale of the immovableproperty, which was done by the company in question. 8. Therefore, we find no reason to interfere with the orderpassed by the learned Single Bench. passed by the learned Single Bench. 9. Accordingly, the appeal and the connected application(I.A. No.CAN 2 of 2023) stand dismissed.(I.A. No.CAN 2 of 2023) stand dismissed.10.No costs. 11.Urgent photostat certified copy of this order, ifapplied for, be furnished to the parties expeditiouslyupon compliance of all legal formalities. applied for, be furnished to the parties expeditiouslyupon compliance of all legal formalities. (T.S SIVAGNANAM) CHIEF JUSTICE (SUPRATIM BHATTACHARYA, J.)