M/S Highland Exim Pvt Ltd vs The Asst/Dy Commissioner Of Income Tax … on 3 April, 2025

Calcutta High Court

M/S Highland Exim Pvt Ltd vs The Asst/Dy Commissioner Of Income Tax … on 3 April, 2025

OD-4

                            IN THE HIGH COURT AT CALCUTTA
                           CONSTITUTIONAL WRIT JURISDICTION
                                    ORIGINAL SIDE

                                    IA NO: GA/1/2025
                                    In WPO/865/2024

                   M/S HIGHLAND EXIM PVT LTD
                              -VS-
 THE ASST/DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (1) AND
                              ORS

BEFORE :
THE HON'BLE JUSTICE RAJA BASU CHOWDHURY
Date: 3rd April, 2025
                                                                               Appearance :
                                                                     Ms. Meghna Joshi, Adv. (VC)
                                                                             ...for the petitioner.

                                                                  Mr. Soumen Bhattacharya, Adv.
                                                                          ...for the respondents.

The Court :- 1. Ms. Joshi, learned Advocate appearing in support of the

aforesaid application being GA No. 1 of 2025 would submit although, the

petitioner had challenged the show cause notice dated 13th February, 2025 for

the assessment year 2019-20, however, in the interregnum since the assessment

order under Section 147 of the Income Tax Act, 1961 has already been passed,

the instant application having become infructuous, she has instruction not to

proceed with the same.

2. Mr. Bhattacharya, learned Advocate appears on behalf of the Income

Tax Department.

3. Having regard to the aforesaid, let the application being

GA/1/2025, be dismissed as having become infructuous.

4. List the writ petition in the monthly list of May, 2025 under the

heading “Hearing”.

(RAJA BASU CHOWDHURY, J.)

KB
AR(CR)