M/S Heaven On Ocean Tourism India Pvt. Ltd. v. Assessment Unit And ANR

IN THE HIGH COURT AT CALCUTTA

[ CIRCUIT BENCH AT PORT BLAIR ] *** WPA/231/2025 M/s. Heaven on Ocean Tourism India Pvt. Ltd.

Vs.

Assessment Unit and Another Mr. Jitendra Kumar (through virtual mode) Mr. Lokesh Chezian N.

... for the petitioner Mr. Tulsi Lall ... for the respondent no.2 June 17, 2025 [AKB] Item No.5 This writ petition is filed for setting aside and quashing the impugned order dated 18.02.2025 in DIN ITBA/AST/S/147/2024-25/1073401890 (1) under Section 147 read with Section 144 B of the Income Tax Act. Mr. Tulsi Lall, learned advocate appearing for the respondent No.2 at the outset submits as per provisions of 246 of the Income Tax Act, the Assessment order is appellable. Hence, this writ petition is not maintainable. Learned advocate appearing for the petitioner conceding the submissions that the order is appellable submits that there are some law points involved in the present writ petition which needs to be adjudicated. In order to appreciate the submissions of the learned advocates for the respective parties, it would be profitable to reproduce relevant provisions of Section 246 (1) (a) (b) of the Income Tax Act, as hereunder :

"246. (1) Any assessee aggrieved by any of the following orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against - (a) an order being an intimation under sub-section

(1) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of

loss computed, or to the status under which he is assessed;

(b) an order of assessment, reassessment or recomputation under section 147;..."

Bearing in mind aforesaid provisions it is found that the impugned order of Assessment is an appellable order under the Income Tax Act.

In view of the above the petitioner is granted liberty to file regular appeal before the concerned authority in accordance with law raising all the grounds open to the petitioner.

With the aforesaid observation the writ petition being WPA/231/2025 stands disposed of.

Interim order, if any, stands vacated.

All connected application, if any, stand disposed of. Urgent Photostat certified copy of this order if applied for be supplied to the parties upon compliance of all necessary formalities.

( Bivas Pattanayak, J. )