M/S Diplomat Ltd v. The Asst Dy Commissioner Of Income Tax Circle 5(1) And ORS

OD-01 IA No: GA/1/2024 WPO/799/2024 THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE M/s. Diplomat Ltd.

Versus

The Asst. Dy commissioner of Income Tax, Circle - 5(1) & Ors. Before:

The Hon'ble JUSTICE RAJA BASU CHOWDHURY Date: 31st October 2025 Appearance:

Ms. Kushi Kundu, Advocate for the petitioner Mr. Soumen Bhattacharjee, Advocate Mr. Ankan Das, Advocate Ms. Shradhya Ghosh, Advocate for the respondents The Court: 1. Although the writ petition has been filed challenging the notice under section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the said Act") dated 16th April 2023 and the order passed under section 148A(d) of the said Act dated 16th April 2023 for the assessment year 2016-17, however, Ms. Kundu, learned advocate appearing for the petitioner would submit that an assessment order having been passed the petitioner intends to prefer an appeal therefrom. As such, she has instruction not proceed with the present writ petition and seeks leave to withdraw the same. Let a copy of the e-mail communication dated 28th October 2025 placed before this Court by Ms. Kundu be retained with the records.

2. Mr. Bhattacharjee, learned advocate appearing for the Income Tax Department does not raise any objection.

3. In view thereof, let the writ petition be dismissed as withdrawn.

4. In view of the withdrawal of the writ petition the interim order passed on 25th September 2025 stands vacated. (RAJA BASU CHOWDHURY, J.) R. Bose