Jay Shree Tea And Industries Limited v. Assistant Commissioner Of Income Tax Circle 4/1 Kolkata And ORS

OD -5 ORDER SHEET WPO/1340/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE JAY SHREE TEA AND INDUSTRIES LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4/1 KOLKATA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 2nd August, 2023.

Appearance:

Mr. Ananda Sen, Adv.

...For the Petitioner Mr. Om Narayan Rai, Adv.

...For the respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the final assessment order under Section 147 read with Section 144B of the Income Tax Act, 1961, dated 29th March, 2023 relating to assessment year 2013-14 after participating in the assessment proceeding from the very beginning by responding to the notice under Section 148A(b) of the Act which was issued on 27th May, 2022 by giving response/objection to the same and did not approach this Court after passing of the order under Section 148A(d) of the Act passed on 28th July, 2022 and even after issuance of subsequent notice under Section 148 of the Act. Petitioner has participated in the subsequent proceeding in which notice under Section 142(1) of the Act and 143(2) of the Act were issued and allowed the assessing officer to pass impugned final

assessment order under Section 147 of the Act on 29th March, 2023 by filing this writ petition on 28th June, 2023 after the expiry of time to file appeal against the impugned assessment order. Now at this stage petitioner has filed this writ petition by challenging the notice under Section 148A(b) of the Act, dated 27th May, 2022 by contending that it is bad in law and without jurisdiction after participating in the proceeding and allowing the assessing officer to pass final assessment order which is an appealable under the statute.

Considering the facts and circumstances of the case and in view of the conduct of the petitioner in approaching this writ petition so belatedly after participating in the proceeding all throughout and that the impugned assessment order is an appealable order, I am not inclined to entertain this writ petition and accordingly this writ petition being WPO 1340 of 2023 is dismissed.

(MD. NIZAMUDDIN, J.) TR/