Hari Mohan Beriwala and Others HUF v. Union of India and Ors.
Case brief
What is this about?
Calcutta HC division bench 08-01-2024; APO/95/2023; Hari Mohan Beriwala HUF vs Union of India; intra-court appeal reversing Single Bench admission-stage allowance of writ on non-issue of Section 143(2) notice; assessment under S.143(3) r/w S.147 Income Tax Act 1961; AY 2015-16; writ restored for merits adjudication after Department affidavit; interim stay of re-assessment order dated 28-03-2023; counsel reliance on 321 ITR 362 and 417 ITR 324 (Hotel Blue Moon); appeal allowed, writ petition restored, stay granted.
What did the court decide?
Appeal allowed; order passed in the writ petition set aside and the writ petition restored to the file of the Learned Single Bench. Respondent Department directed to file affidavit-in-opposition within four weeks of receipt of server copy, reply permitted within two weeks thereafter, and writ petition to be listed before the appropriate Bench after five weeks. Impugned re-assessment order dated 28th March, 2023 to remain stayed until the writ petition is heard and decided. Stay application IA No: GA/1/2023 disposed of.