Lohia Holdings Private Limited v. Principal Chief Commissioner Of Income Tax, West Bengal And Sikkim And ORS.

OD - 1 ORDER SHEET CC 86 OF 2023

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CONTEMPT) ORIGINAL SIDE LOHIA HOLDINGS PRIVATE LIMITED VS PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, WEST BENGAL AND SIKKIM AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 16th August, 2023.

Appearance:

Mr. Deb Datta Saha, Adv.

Mr. Ram Ratan Modi, Adv.

Ms. Rupal Singh, Adv.

Mr. Ashok Kumar Singh, Adv.

...For the Petitioner Mr. Prithu Dudhoria, Adv.

...For the alleged contemners The Court: Heard learned advocates appearing for the petitioner and the alleged contemner.

Mr. Dudhoria, learned advocate appearing for the alleged contemner submits that due to inadvertence, in spite of stay of the proceeding by this Court the orders were passed by the assessing officer but immediately on coming to notice and knowledge of the alleged contemner about the order of stay of this Court he has issued an intimation on 10th August, 2023 to the petitioner for staying and not giving effect to the order alleged to have been passed in violation of the order of this Court.

Considering the submission of Mr. Dudhoria, I find that the cause of action of contempt does not survive any more. Accordingly, CC 86 of 2023 is disposed of without passing any order. (MD. NIZAMUDDIN, J.) TR/