Smrk Investment And Finance Private Limited (Formerly Known As Crystal Vintrade Private Limited) v. Income Tax Officer Ward 7 (1) Kolkata And ORS

25.03.2025 Item No.17 gd/ssd MAT/1562/2024 SMRK INVESTMENT AND FINANCE PRIVATE LIMITED (FORMERLY KNOWN AS CRYSTAL VINTRADE PRIVATE LIMITED) VS INCOME TAX OFFICER WARD 7 (1) KOLKATA AND ORS.

IA NO: CAN/3/2025 Mr. Soumitra Choudhury, Mr. Pranabesh Sarkar ..for the Appellant.

Mr. Soumen Bhattacharjee ..for the Respondents.

Re: CAN 3 of 2025

1. This application has been filed in a disposed of appeal praying for a direction upon the assessing officer to follow the judgment dated 20th August, 2024.

2. In pursuance of the directions issued, the authorities passed certain orders.

3. According to the applicant/appellant, the entire reopening proceedings is bad in law as is evident from the documents which were furnished to the applicant pursuant to the directions issued by the Division Bench by order dated 20.8.2024.

4. If that be so, it is a separate cause of action for the applicant and in a disposed of appeal by way of an application no directions can be issued in our earlier orders be reopened or reviewed.

5. Therefore, the application is dismissed.

6. However, this will not prevent the applicant from availing the remedies available to it under law. (T. S. SIVAGNANAM) CHIEF JUSTICE (CHAITALI CHATTERJEE (DAS), J.)