Mr. Ankan Das, Advocate
Ms. Shradhya Ghosh, Advocate
Heard on : May 5, 2025
Judgment on : May 5, 2025
1. T.S. SIVAGNANAM, CJ : This intra-court appeal by the writ petitioner is directed
against the order dated 14th August, 2023 in WPO No.1478 of 2023 by which the
writ petition was dismissed giving liberty to raise all the points raised before the
assessing officer in the course of the proceedings subsequent to the order passed
under Section 148A(d) of the Income Tax Act, 1961 dated 19 th April, 2023.
2. During the pendency of the proceedings the assessment has been completed and
the assessment order has been passed on 13.03.2025 which is sought to be brought
on record by the appellant/assessee by way of a supplementary affidavit. This
aspect would be considered in the later part of this judgment.