Tezas Trading Co. Private Limited v. Assistant Commissioner Of Income Tax Circle 4(1) Kolkata And Ors

ORDER SHEETWPO/1292/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE TEZAS TRADING CO. PRIVATE LIMITED VSASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1) KOLKATA ANDORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 11[th ]July, 2023. Appearance:Mr. Anil Kumar Dugar, Adv.Mr. Rajarshi Chatterjee, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 28[th] July, 2022 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2014-15. But during the pendency of the writpetition final assessment order under Section 147 of the Act has alreadybeen passed on 12[th] May, 2023 which is an appealable order under thestatute and furthermore the said assessment order is not a subject matter ofchallenge in this writ petition. Since the impugned order 148A(d) of the Act has already beenculminated into the final assessment order under Section 147 of the Act andalternative remedy by way of statutory appeal is available to the petitioner,without going into the merit of the writ petition, on the ground of availabilityof alternative remedy, this writ petition being WPO 1292 of 2023 is disposed of by granting liberty to the petitioner to file appeal against the aforesaidassessment order dated 12[th] May, 2023 under Section 147 of the Act, withina period of fifteen days from date and if such appeal is filed by the petitionerwithin the time stipulated herein, the appellate authority shall consider anddispose of the said appeal on merit and in accordance with law withoutinsisting on the point of limitation. TR/ (MD. NIZAMUDDIN, J.)