Ginni Finance Private Limited v. Union Of India And ORS

OD -2 ORDER SHEET WPO/1416/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE GINNI FINANCE PRIVATE LIMITED VS UNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 3rd August, 2023.

Appearance:

Mr. Pranit Bag, Adv.

Mr. Anirudhya Dutta, Adv.

...For the Petitioner Mrs. Smita Das De, 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 22nd 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 15th March, 2023 passed in WPO 454 of 2023 by which all further assessment proceedings were stayed till the disposal of the said writ petition.

Ms. Smita Das De, 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 1416 of 2023 is disposed of by quashing the aforesaid impugned assessment order dated 22nd May, 2023.

(MD. NIZAMUDDIN, J.) TR/