Citation : 2024 Latest Caselaw 3131 Cal/2
Judgement Date : 29 October, 2024
OD-2
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
WPO/1048/2024
R.B. AGARWALLA AND CO.
VS
UNION OF INDIA AND ORS.
BEFORE:
THE HON'BLE JUSTICE SHAMPA DUTT (PAUL)
Date: 29th October, 2024. (Vacation Bench)
APPEARANCE:
Mr. Arvind Agarwal, Adv.
Mr. Farhan Ghaffar, Adv.
Md. Zafar Jilani, Adv.
Mr. Ankit Chaturbedy, Adv.
...for the petitioner
Mr. P. Dudheria, Adv.
...for the Union of India
The Court: Learned Counsel for the writ petitioner has moved the writ
petition praying for an interim order of stay of the notice dated 19 th April, 2023
and has relied upon an order of Co-ordinate Bench passed in WPO 1048 of
2024.
The Learned Advocate for the Union of India has also relied upon a
judgment of a Co-ordinate Bench.
On hearing the parties and on perusal of the notice challenged, it
appears that the said notice has been issued and subsequently an order
dated 31st March, 2023 has been passed. The writ petitioner has challenged the said assessment order. Learned Counsel for the Union of India submits
that the said order is an appealable order under Section 250 of the Income Tax
Act. Considering the said provision, this Court is not inclined to pass any
interim order at this stage, there also being no urgency.
Let the matter be placed before the Regular Bench. The point of
maintainability of the writ petition may be raised before the regular Bench.
[SHAMPA DUTT (PAUL), J.]
DB /S. Akhtar ARCR
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