Pricewaterhouse Coopers Private Limited v. Assistant Commissioner Of Income Tax, Circle-1(1), Kolkata And ORS.
OD-16 WPO / 115 / 2021
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction ORIGINAL SIDE (VIA VIDEO CONFERENCE) PRICEWATERHOUSE COOPERS PRIVATE LIMITED
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KOLKATA AND ORS.
BEFORE:
The Hon'ble JUSTICE SHEKHAR B.SARAF Date : 16th March, 2021 Appearance:
Mr.J.P.Khaitan, Sr. Adv.
Mr.Indranil Nandi, Adv.
Mr.Sayak Konar, Adv.
Mr.S.N.Datta, Adv.
Mr.Radhamohan Ray, Adv.
The Court : Mr. J.P. Khaitan, learned senior counsel appearing on behalf of the petitioner submits that subsequent to filing of this petition, a communication has been received by the Income Tax Authorities directing the petitioner to submit certain responses with regard to their queries. Mr.Khaitan informs this Court that such responses have been sent by the petitioner to the appropriate authority. Accordingly, he prays that the authority be directed to complete the 143(1) proceedings within a time bound manner.
Counsel appearing on behalf of the Income Tax Authorities have no objection to the submission made on behalf of the petitioner. In the light of the above, I direct the Centralized Processing Centre being the respondent no.6 herein to complete the proceedings under Section 143(1)(a) of the Income Tax Act, 1961 within a period of four weeks from date, and if, there is any refund payable to the petitioner, the same should be paid within four weeks from the date of completion of the proceedings. Since no affidavits have been filed in this matter, the allegations made in the writ petition are deemed not to have been admitted by the respondents. The writ petition being WPO No. 115 of 2021 stands disposed of. (SHEKHAR B.SARAF, J.) D.Ghosh