Calcutta HC dismisses Assessment Order Passed during Writ Petition Pendency

SKP Infrarealty Private Limited & Anr Vs Union of India (Calcutta High Court)

In a recent judgment, the Calcutta High Court set aside the final assessment order under Section 147 of the Income Tax Act, 1961 passed during the pendency of a writ petition in the case of SKP Infrarealty Private Limited & Anr vs Union of India. The petitioners had challenged the order on the grounds of non-participation in the income tax proceedings due to the ongoing writ petition.

The court dismissed the orders under Section 148A(d) and the impugned final assessment order under Section 147. The orders were challenged by the petitioners because they were unable to participate in the proceedings due to the ongoing writ petition. The Assessing Officer had not considered their request for adjournment, arguing that there was no stay order by the court. Upholding the principles of natural justice, the court remanded the matter back to the Assessing Officer. The court has given twelve weeks from the date of this order’s communication to proceed afresh from the stage after the notice under Section 148, and to conclude the proceedings.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

Heard learned advocates appearing for the parties.

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