Mukul Mahanta Vs Union of India & Ors. (Calcutta High Court)
Hon’ble Division Bench granted Liberty to file appeal, the same shall not be rejected on the grounds of Limitation and for the Judgement relied by the Ld. Single bench not applicable in the present case, and held that for this reason, the appellant should not be non-suited and the Division bench granted Liberty to file statutory appeal. The Petitioner approached Writ Court after 2 years of 148A(d) order and after 1.5 years of 147 order. The appellant is permitted all the grounds before the appellate authority.
The learned Single Bench had previously declined to entertain the writ petition, granting the petitioner the liberty to challenge the impugned orders before the appropriate forum. This decision was influenced by the precedent set in Principal Commissioner of Income Tax-9 Kolkata Vs. P. L. Goenka HUF. The appellant’s advocate argued that the P. L. Goenka HUF decision was not applicable, as it pertained to a Standard Operating Procedure (SOP) dated January 10, 2018, whereas the appellant’s case relied on an SOP dated August 3, 2022. However, the High Court determined that this specific issue did not need to be addressed at this stage, emphasizing that the appellant should pursue a statutory appeal against the assessment order dated March 21, 2023.
