Nra Infrastructure Private ... vs Union Of India & Ors
2023 Latest Caselaw 672 Cal

Item No.7 & 8.

            IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                      CIVIL APPELLATE JURISDICTION
                              APPELLATE SIDE


                             HEARD ON: 20.01.2023

                           DELIVERED ON: 20.01.2023

                                   CORAM:

                 THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
                                      AND
         THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA


                           M.A.T. No.2056 of 2022
                                     with
                            I.A. No.CAN 1 of 2023

                      NRA Infrastructure Private Limited.
                                      Vs.
                            Union of India & Ors.

                                      With

                           M.A.T. No.2057 of 2022
                                     with
                            I.A. No.CAN 1 of 2023

                           Constantia Builders LLP.
                                     Vs.
                            Union of India & Ors.


Appearance:-
Mr. Sutirtha Das,
Mr. Soham Sanyal                  ...                  for the appellant.
                                                    (in both appeals)
                                           2




Mr. Tilak Mitra                               ...          for the respondents.


                                   JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)

1. These intra-Court appeals have been filed by the writ

petitioners against the order dated 22nd November, 2022 in W.P.A.

No.23424 of 2022/ W.P.A. No.23432 of 2022 in and by which the

learned Single Bench had declined to grant any interim order

while entertaining the writ petitions and directing affidavits-

in-opposition to be filed by the department within four weeks

from 22nd November, 2022. Admittedly, till date, the department

has not filed their affidavits-in-opposition. Therefore, if the

re-assessment proceedings are allowed to proceed further, then

the writ petitions would become infructuous, more so when the

department has not complied with the direction issued by the

learned Single Bench to file their affidavits-in-opposition

within four weeks from 22nd November, 2022.

2. Therefore, we are inclined to grant an interim order sought

for by the appellants. Accordingly, the order passed by the

assessing officer under Section 148A(d) of the Income Tax Act,

1961 (for short, "the Act") dated 27th July, 2022 / 25th July,

2022 and the consequential notice issued under Section 148 of

the Act dated 27th July, 2022 / 25th July, 2022 shall remain

stayed till the writ petitions are heard and disposed of.

3. The time granted for filing affidavits-in-opposition is

extended by a period of four weeks from date; reply thereto, if

any, be filed within a period of two weeks thereafter and the

writ petitions be listed after six weeks before the appropriate

Learned Single Bench.

4. With the above directions, the appeals are disposed of

along with all the connected applications.

5. There shall be no order as to costs.

6. Urgent photostat certified copy of this order, if applied

for, be furnished to the parties expeditiously upon compliance

of all legal formalities.

(T.S. SIVAGNANAM, J)

I agree,

(HIRANMAY BHATTACHARYYA, J.)

NAREN/PALLAB(AR.C)