Case Law Details
Ramdhani Jaiswal Vs Commissioner of Income Tax Circle 2 (Calcutta High Court)
Introduction: In a recent ruling, the Calcutta High Court addressed the writ petition filed by Ramdhani Jaiswal against the Commissioner of Income Tax Circle 2. The petitioner contested an assessment order under Section 147 of the Income Tax Act, 1961, pertaining to the assessment year 2016-17, alleging violations of the principles of natural justice.
Analysis: The core contention of the petitioner revolved around an assertion that the assessment order did not consider his adjournment application on a show cause notice issued. However, upon examination, the court identified that the petitioner failed to respond to the show cause notice in the stipulated time frame, nor did he produce any evidence of having requested an adjournment within the designated period. Furthermore, the impugned assessment order was issued after the given deadline, emphasizing that the Income Tax Authority acted within its rights. The court highlighted that since the petitioner neither filed an adjournment petition nor lodged an objection before the assessing officer by the given deadline, any claims of prejudice are ungrounded. Additionally, the court mentioned the appealable nature of the impugned assessment order, suggesting that alternative remedies were available.
Conclusion: The Calcutta High Court’s judgment underscores the importance of adhering to procedural timelines and the need for litigants to exercise due diligence in legal matters. By dismissing the writ petition, the court upheld the validity of the assessment order under Section 147 while acknowledging the petitioner’s right to appeal against the decision, offering a time extension for this purpose.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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