Case Law Details
Kothari Credit (India) Limited Vs Union Of India and ORS. (Calcutta High Court)
In the case of Kothari Credit (India) Limited v. Union of India and others, the petitioner filed a writ petition challenging the impugned order passed under Section 148A(d) of the Income Tax Act, 1961. However, during the pendency of the writ petition, the tax authorities had already passed an order under Section 147 of the Act, and the petitioner had availed the alternative remedy by filing an appeal before the CIT (Appeals).
Kothari Credit (India) Limited filed a writ petition, WPO 1192 of 2023, before the Calcutta High Court challenging the validity of an order passed under Section 148A(d) of the Income Tax Act, 1961. This section pertains to the issue of notice under certain circumstances.
During the hearing of the writ petition, the petitioner’s counsel, Mr. Upadhyay, made a fair submission that an order under Section 147 of the Income Tax Act had already been passed by the tax authorities while the writ petition was pending before the court. Additionally, the petitioner had availed the alternative remedy by filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] against the assessment order passed under Section 147.
Taking into account the petitioner’s submission and the fact that the appeal against the assessment order had already been filed before the CIT(A), the Calcutta High Court disposed of the writ petition (WPO 1192 of 2023) without passing any further order. It means that the court did not make any ruling on the merits of the case since the appropriate remedy was already pursued by the petitioner through the appeal process before the CIT(A).
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