Case Law Details
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.
In these writ petitions petitioners have challenged both the orders under Section 148A(d) of the Income Tax Act, 1961 and impugned final assessment order under Section 147 of the Act which was passed during the pendency of the writ petition and it is the case of the petitioners that petitioners did not participate in the proceedings subsequent to order under Section 148A(d) of the Act by praying for adjournment before the Assessing Officer on the ground of pendency of the writ petition by praying for adjournment which was not considered by the Assessing Officer by contending that there was no stay by this Court. In the interest of principle of natural justice the impugned order under Section 147 of the Act relating to assessment year 2014-2015 is set aside and the matter is remanded back to the Assessing Officer concerned to proceed afresh from the stage subsequent to notice under Section 148 of the Act and conclude the proceedings and pass final order within twelve weeks from the date of communication of this order.
It is observed that the petitioners will be entitled to urge all the points before the Assessing Officer which has been raised in this writ petition.
With this observation and direction these writ petitions being WPA 11698 of 2023 and WPA 13111 of 2023 stand disposed of.
