View Point Distributors Private Limited v. Income Tax Officer, Ward

ORDER SHEETWPO/1126/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE VIEW POINT DISTRIBUTORS PRIVATE LIMITED VS INCOME TAX OFFICER, WARD NO. 9(1) KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 18[th] July, 2023. Appearance:Mr. Suman Bhowmik, Adv.Mr. Samrat Das, Adv.…For the PetitionerMr. Soumen Bhattacharjee, Adv.…For the Respondents The Court: By this writ petition, petitioner has challenged theimpugned order under Section 148A(d) of the Income Tax Act, 1961, dated30[th] July, 2022 relating to assessment year 2013-14 and subsequentassessment order under Section 147 of the Act which has been passedduring the pendency of the writ petition. Since the order under Section 148A(d) of the Act has been culminatedinto final assessment order under Section 147 of the Act which is anappealable order, I am not inclined to grant any relief to the petitionerexcept granting liberty to the petitioner to file appeal against the order underSection 147 of the Act by extending the time by fifteen days for filing theappeal. Since this Court has not gone into the merit of the impugned orderunder Section 148A(d) of the Act and the order under Section 147 of the Actwhich is an appealable order, petitioner will be free to raise all the pointsraised in this writ petition before the appellate authority. With these observations and directions, this writ petition being WPO 1126 of 2023 stands disposed of. (MD. NIZAMUDDIN, J.) TR/