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2024 Supreme(Cal) 634
IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
T.S. SIVAGNANAM, SUPRATIM BHATTACHARYA, JJ.
Ashok Kumar Jha - Appellant
Versus
Income Tax Officer, Ward No. 13(1), Kolkata & Ors. - Respondents
M.A.T. No. 1695 of 2023
Decided On : 02-01-2024
For the Appellant : Mr. Avra Mazumder, Mr. Suman Bhowmik, Mr. Kausheyo, Roy Mr. Samrat Das, Ms. Elina Dey.
For the Respondent: Mr. Prithu Dudhoria.
Compliance with court directions and the impact on legal proceedings during the pendency of a writ petition.
Headnote:
Interim Order - Income Tax Act, 1961 - The court directed the department not to pass a reassessment order until the writ petition is heard, emphasizing the importance of complying with court directions and filing affidavit-in-opposition.
Fact of the Case:
The department did not file their affidavit-in-opposition within the granted time, and the court was concerned that the challenge to the proceedings under section 148A(d) of the Income Tax Act, 1961 may become infructuous if a reassessment order is passed during the pendency of the writ petition.
Finding of the Court:
The court directed the respondents/department not to pass the re-assessment order until the writ petition is heard, extended the time for filing affidavit-in-opposition, and listed the writ petition before the appropriate bench on a specific date.
Issues: Non-compliance with court directions, passing of reassessment order during pendency of writ petition.
Ratio Decidendi: The importance of complying with court directions and the potential impact on the challenge to proceedings under the Income Tax Act, 1961 during the pendency of a writ petition.
Final Decision: The appeal was disposed of with the direction for the department not to pass the reassessment order until the writ petition is heard.
JUDGMENT :
T.S. Sivagnanam, J.
1. This intra-Court appeal by the writ petitioner is directed against the order dated 5th June, 2023 in W.P.A. 8608 of 2023 by which the learned Single Bench declined to grant interim order and directed the respondents/department to file their affidavit-in-opposition within four weeks and the appellant was permitted to file his reply within two weeks thereafter and the matter was directed to be listed in the monthly list of August, 2023.
2. We are informed by the learned advocate for the appellant that till date the department has not filed their affidavit-in-opposition, though four weeks time was granted in the order dated 5th June, 2023. Thus, we are of the view that if during the pendency of the writ petition, without complying with the direction issued by the learned writ Court and without filing an affidavit-in-opposition, if the department proceeded to pass a reassessment order, then the challenge to the proceedings initiated under section 148A(d) of the Income Tax Act, 1961 may become infructuous.
3. Therefore, we direct that the respondents/department shall not pass the re-assessment order till the writ petition is heard. The time for filing affidavit-in-opposition as granted by the learned writ Court is extended by a period of four weeks from date; reply, thereto, if any, may be filed within a week thereafter and the writ petition be listed before the appropriate bench on 6th February, 2024.
4. With the above observations and direction, the appeal stands disposed of.
5. No costs.
6. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.
I agree.- Supratim Bhattacharya, J.
