Disposed

Tanmoy Dutta v. Union of India and Ors.

Calcutta HC2 Jan 2024MAT/1377/2023

Case brief

AI extract

What is this about?

Writ petitioner challenged notices under Sections 148A(b), 148A(d) and 148; the Single Bench dismissed the petition as the reassessment order under Section 147 was appealable. The Division Bench found no ground to interfere but allowed the appellant to raise all contentions before the appellate authority.

What did the court decide?

Delay condoned; appeal and CAN 2 of 2023 disposed with liberty to raise all grounds in statutory appeal and seek stay of recovery before the appellate authority. No costs.

Tanmoy Dutta Vs Union of India and Ors. — Income Tax | Calcutta HC (2024)

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Form No. J.(2)

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Item No.3

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IN THE HIGH COURT OF JUDICATURE AT CALCUTTA CIVIL APPELLATE JURISDICTION APPELLATE SIDE

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HEARD ON: 02.01.2024

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DELIVERED ON: 02.01.2024

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CORAM:

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THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM AND

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THE HON’BLE MR. JUSTICE SUPRATIM BHATTACHARYA

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M.A.T. 1377 of 2023 With

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I.A. No. CAN 1 of 2023 With CAN 2 of 2023

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Tanmoy Dutta Vs.

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Union of India & Ors.

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Appearance:-

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Mr. Pranit Bag Mr. Brijesh Kumar Singh Mr. Om Prakash Prasad

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………for the appellant

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Mr. Om Narayan Rai

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………for the respondents

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JUDGMENT

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(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)

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In Re.: I.A. No. CAN 1 of 2023

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We have heard the learned advocates for the parties.

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There is delay of 85 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation.

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I.A. No.CAN 1 of 2023 is allowed and the delay in filing the appeal is condoned.

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In Re: M.A.T. 1377 of 2023.

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This intra-Court appeal by the writ petitioner is directed against the order dated 31^st March, 2023 in W.P.A. No.5908 of 2023. In the said writ petition, the appellant had impugned the notice dated 27^th May, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (for brevity, “the Act”) and the order dated 27^th August, 2022 passed under Section 148A(d) of the Act and the consequential notice issued under Section 148 of the Act dated 30^th June, 2021.

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The learned Single Bench dismissed the writ petition on the ground that prior to filing of the writ petition, which was done on 9^th March, 2023, the re-assessment order was passed under Section 147 of the Act on 6^th March, 2023. Therefore, the learned Single Bench observed that the re-assessment order being an appealable order, the appellant should avail such alternate remedy. Aggrieved by such order, the present appeal has been preferred. 6. After we have elaborately heard Mr. Pranit Bag, learned advocate appearing for the appellant and Mr. Om Narayan Rai, learned Standing Counsel appearing for the respondents/Department, we find that no good ground has been made out by the appellant for interfering with the impugned order. At the same time, we may observe that if the

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respondents/department is proposing to effect recovery proceedings, it will be well open to the appellant to file an application for stay before the appellate authority and pray for not enforcing the demand till the appeal is heard and disposed of.

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We make it clear that in the appeal, which is to be preferred before the appellate authority, the appellant will be entitled to raise all questions of law and fact including the validity of the reopening of the assessment by resorting to the power under Section 148A of the Act.

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With the above observations, the appeal and the connected application (IA No. CAN 2 of 2023) stand disposed of.

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No costs.

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Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.

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(T.S. SIVAGNANAM) CHIEF JUSTICE

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I agree.

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(SUPRATIM BHATTACHARYA, J.)

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Pallab/KS AR(Ct.)

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Tanmoy Dutta v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

Tanmoy Dutta v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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