Naba Kumar Chakraborty v. Union Of India And ORS

OD -1 ORDER SHEET WPO/1889/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE NABA KUMAR CHAKRABORTY VS UNION OF INDIA AND ORS

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 18th January, 2024.

Appearance:

Mr. Mukteswar Maity, Adv.

Ms. Manika Sarkar, Adv.

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

...for the respondents The Court: Heard learned counsel appearing for the parties. Dispute arises in this writ petition out of an assessment order under Section 143(3) of the Income Tax Act, 1961 passed on 7th November, 2006 i.e. almost 18 years back, relating to assessment year 2003-04. Petitioner submits that he has filed a revision application under Section 264 of the Act on 21st December, 2021 that is almost after 15 years of passing the aforesaid assessment order.

Considering the facts and circumstances of the case, I find no merit in this writ petition and accordingly this writ petition being WPO 1889 of 2023 is dismissed.

(MD. NIZAMUDDIN, J.) TR/