M/S. Mj Grain Products Private Limited vs The Asst Dy Commissioner Of Income Tax on 5 May, 2025

Calcutta High Court

M/S. Mj Grain Products Private Limited vs The Asst Dy Commissioner Of Income Tax on 5 May, 2025

OD-1
                       IN THE HIGH COURT AT CALCUTTA
                      CONSTITUTIONAL WRIT JURISDICTION
                              ORIGINAL SIDE
                             IA NO:GA/1/2025
                              WPO/864/2024
                 M/S. MJ GRAIN PRODUCTS PRIVATE LIMITED
                                 VERSUS
                THE ASST DY COMMISSIONER OF INCOME TAX,
                        CENTRAL CIRCLE 1(1) & ORS..

BEFORE :
THE HON'BLE JUSTICE RAJA BASU CHOWDHURY
Date: 5th May, 2025
                                                                        Appearance :
                                                                 Ms. Megana Joshi, Adv.
                                                             Mr. Nilanjan Banerjee, Adv.
                                                                      ...for the petitioner
                                                                    Mr. Tilak Mitra, Adv.
                                                                   ...for the respondents

The Court :- 1. Although the writ petition was filed challenging the

show cause notice issued under Section 148A(b) of the Income Tax Act, 1961

(hereinafter referred to as the “said Act”) dated 29th March, 2023 in respect of

the assessment year 2019-20, the order passed under Section 148A(d) of the

said Act dated 21st April, 2023 in respect of the year 2019-20, the notice issued

under Section 148 of the said Act dated 21 st April, 2023 for the assessment year

2019-20 passed the jurisdictional assessing officer including the sanction

granted order under Section 151 of the said Act, and through the writ petition

was admitted, in the interregnum, the assessment order under Section 147 of

the said Act in respect of the assessment year 2019-20 has been passed on 26 th

March, 2025.

2. The connected application has been filed challenging the aforesaid

order dated 26th March, 2025 which was registered as GA/1/2025. However,

since the aforesaid order is otherwise appealable, the petitioner seeks leave to

withdraw the aforesaid application along with the writ petition and would also

like to agitate all points before the appellate authority.
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3. It is submitted on behalf of the petitioner that since the application

was pending before this Court since 21 st April, 2025 and in the interregnum the

time to prefer the appeal having expired, this Court may be pleased to permit the

petitioner to prefer the appeal within a period of three weeks from the date of

passing of this order.

4. Mr. Sharma, learned Advocate appears on behalf of the respondents.

5. Heard the learned Advocates appearing for the parties and noting

the order passed under Section 147 of the said Act dated 26th March, 2025 in

respect of the assessment year 2019-20 is appealable, the writ petition can be

permitted to be withdrawn. However, taking note that by order dated 3 rd

October, 2024, this Court had admitted the writ petition with a limited interim

protection that the outcome of the proceeding shall abide by the result of the

petition, and the connected application being GA/1/2025 having been filed on

21st April, 2025, in the event the petitioner prefers an appeal from the order

dated 26th March, 2025 issued under Section 147 of the said Act for the

assessment year 2019-20 within a period of three weeks from date, the appellate

authority having regard to the pendency of the aforesaid proceeding before this

Court shall hear out the appeal and dispose of the appeal on merits provided

that the petitioner files an appropriate application seeking condonation of delay.

6. In view thereof, let this writ petition along with the connected

application stand disposed of.

(RAJA BASU CHOWDHURY, J.)

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