Case Law Details
Ashiana Housing Limited Vs Union of India (Calcutta High Court)
Hc held that alternative remedy will not operate as an absolute bar for entertaining the writ petition as jurisdictional issue goes to the root of the matter. Therefore, we are of the view that appellant has made out a case for entertaining this appeal” and had also stayed the further re-assessment proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court : We have heard Mr. Pratyush Jhunjhunwala, learned counsel assisted by Mr. Samit Rudra, learned Advocate appearing for the appellant and Mr. Vipul Kundalia, learned standing counsel assisted by Mr. Amit Sharma, learned Advocate appearing for the respondent.
This intra-court appeal filed by the petitioner is directed against the order dated 6th September, 2022 in WPO No.2458 of 2022. By the said writ petition the appellant/assessee had challenged an order under Section 148A(d) of the Income Tax Act, 1961 (the ‘Act’ for brevity) dated 27th July, 2022 for the assessment year 2015-16. The learned Single Judge has extracted the operative portion of the order passed by the Department under Section 148A(d) of the Act and opined that the said order is not itself an assessment or a demand and the assessee will have ample opportunity and scope in the proceedings after issuance of notice under Section 148 of the Act to make out a case for dropping of the proceedings under Section 147 of the Act. Accordingly, the writ petition stood dismissed. Aggrieved by the same, the writ petitioner/assessee is on appeal.
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The judgement pronounced by the Hon’ble Kolkatta High Court in the case of Ashiana Housing Limited Vs Union of India (Calcutta High Court )is really an eye opener for all quasi judicial forums which pass arbitrary orders and defend their action taking cover of availability alternative remedy.