Inter Globe Capital Market Private Limited v. Assistant Commissioner Of Income Tax Central Circle 1/4 And ORS

OD -14 ORDER SHEET WPO/1242/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE INTER GLOBE CAPITAL MARKET PRIVATE LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1/4 AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 26th June, 2023.

Appearance:

Ms. Swapna Das, Adv.

Mr. Siddharth Das, Adv.

...For the Petitioner Mr. Vipul Kundalia, Adv.

Ms. Unceza Ali, Adv.

Ms. Aditi Singhania, Adv.

...For the Respondents The Court: Heard learned counsel appearing for the parties. Affidavit of service filed in Court be kept with the records. By this writ petition, petitioner has challenged the impugned assessment order under Section 147 of the Income Tax Act, 1961, dated 27th March, 2023 relating to assessment year 2015-16 on the ground that the same has been passed in defiance and in complete disregard to the order of this Court dated 16th March, 2023 passed in WPO 568 of 2023 by which all further assessment proceedings were stayed till the disposal of the said writ petition.

Mr. Kundalia, learned advocate appearing for the respondent is not in a position to defend the aforesaid impugned assessment order as well conduct of the assessing officer.

Considering the facts and circumstances of this case, this writ petition being WPO 1242 of 2023 is disposed of by quashing the aforesaid impugned assessment order dated 27th March, 2023.

(MD. NIZAMUDDIN, J.) TR/