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

ORDER SHEET WPO/1422/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE TEZAS TRADING COMPANY PRIVATE LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1) AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 3[rd] August, 2023. Appearance:Mr. Anil Kumar Dugar, 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 impugnedassessment order under Section 147 read with Section 144B of the IncomeTax Act, 1961 which is an appealable order under the statute and in view ofavailability of alternative remedy by way of appeal, I am not inclined to grantany relief in this writ petition except extending the time to file appeal againstthe aforesaid impugned assessment order by two weeks from date and if theappeal is filed against the impugned assessment order within two weeksfrom date, the appellate authority concerned shall not raise the point oflimitation and consider and dispose of the appeal on merit. With these observations and directions, this writ petition being WPO1422 of 2023 stands disposed of. (MD. NIZAMUDDIN, J.) TR/