Prasanta Sarkar Vs Union of India & Ors (Calcutta High Court)
Calcutta High Court has dismissed a writ petition filed by Prasanta Sarkar, who challenged an assessment order dated September 22, 2022, issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961, for the assessment year 2020-21. The petitioner had argued that the assessment was flawed because the Assessing Officer proceeded to finalize it despite a referral to the departmental valuation officer for fair market value assessment of 14 properties, and no report from the valuation officer had been received.
However, the High Court noted that the petitioner had already pursued a statutory appeal against the impugned order, although the details and the outcome of any stay application before the Commissioner of Income Tax (Appeals) were not disclosed in the writ petition. The court also observed a significant delay in filing the writ petition, which was initiated on April 3, 2025, challenging an order from 2022, with no explanation provided for this delay. Citing the principle that a party cannot simultaneously pursue both a statutory remedy and an extraordinary remedy, the High Court dismissed the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
