Company Limited vs Assistant Commissioner Of Income ...
2021 Latest Caselaw 211 Cal/2

ORDER SHEET

                              WPO 477 of 2019
                IA No.GA 1 of 2019 (Old No.GA 2783 of 2019)
                    IN THE HIGH COURT AT CALCUTTA
                      Constitutional Writ Jurisdiction
                              ORIGINAL SIDE


              THE PEERLESS GENERAL FINANCE AND INVESTMENT
                           COMPANY LIMITED
                               VS.
            ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),
                            KOLKATA & ORS.

BEFORE:
The Hon'ble JUSTICE ARINDAM MUKHERJEE
Date: 25th February, 2021

                                    Mr. Abhijit Chatterjee, Sr. Advocate, Mr. Gopal Ram
                                                   Sharma, Advocate for the petitioner.
                        Mr. S. N. Dutta, Mr. Asok Bhowmik, Advocates for respondents.

The Court : The matter is appearing under the heading 'Extension of

Interim Order' as it was submitted on behalf of the petitioner at the time of

mentioning that the interim order passed in the matter was only effective till

1st March, 2021. It is submitted on behalf of the petitioner that by virtue of

the Special Bench judgment dated 23 rd February, 2021, the interim order

passed in this matter is automatically extended till 31 st March, 2021 and as

such the prayer for extension of interim order as on date has lost

significance.

The petitioner, in such facts and circumstances, will be at liberty to

seek for further extension of interim order, if occasion so arises.

After hearing the parties it appears that direction for filing of

affidavits though was given on 17 th October, 2019, but the respondents have

not filed their affidavit-in-opposition. A prayer is made on behalf of the

respondents for extension of time to file affidavit-in-opposition.

Considering such prayer, the time to file affidavit-in-opposition is

extended for a further period of four weeks from date; reply thereto, if any,

be filed within two weeks thereafter.

The extension of time to file affidavits is peremptory in nature and

the matter will be heard without the affidavits in the event the respondents

fail to file their affidavit within the extended period of time.

Liberty to mention for inclusion under the heading "For Hearing"

after expiry of six weeks.

The application being GA No.2783 of 2019 filed in the instant writ

petition has been dismissed by an order dated 28 th February, 2020. The

same is wrongly appearing in the list. The dismissal of the said application

being GA No.2783 of 2019 (IA No.GA 1 of 2019) is recorded and the paper

pertaining to such application is directed to be set down to the department.

( ARINDAM MUKHERJEE, J.)

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