Alankar Commodities Private Limited vs Dcit/Acit
2024 Latest Caselaw 4738 Cal

Calcutta High Court (Appellete Side)

Alankar Commodities Private Limited vs Dcit/Acit on 13 September, 2024

ML 148                     IN THE HIGH COURT AT CALCUTTA
13.09.2024                CONSTITUTIONAL WRIT JURISDICTION
 Saswata
   Ct 5                           APPELLATE SIDE

                                  WPA 18903 of 2024

                           Alankar Commodities Private Limited
                                        Versus
                             DCIT/ACIT, BPU, Kolkata & Ors.

                  Mr. Ankit Daga
                  Ms. Rosy Banerjee
                                                  ... For the petitioner.
                  Mr. Vipul Kundalia
                  Mr. Prithu Dudhoria
                  Ms. Sangita Das
                                                     ... For the Income Tax
                                                     authorities.


             1.

Challenging an adjudication order passed under

Section 26(3) of the Prohibition of Benami Property

Transactions Act, 1988 (hereinafter referred to as the

"said Act"), an appeal has been filed by the Income Tax

authorities before the appellate tribunal under the said

Act. Challenging the continuance of the proceedings

before the appellate tribunal, the present writ petition has

been filed on the ground that this matter is covered by the

judgment delivered by the Hon'ble Supreme Court in the

case of Union of India & Anr. Versus M/s Ganapati

Dealcom Pvt. Ltd. Reported in 2022 (8) TMI 1047-

Supreme Court.

2. Though, prima facie, there does not appear to be

any impediment in proceeding with the appeal having

regard to the fact that no issue as regard the jurisdiction

of the appellate tribunal to entertain the appeal has been

made out, however, to morefully appreciate the case made

out, I place this matter under the same heading in the

combined monthly list of December 2024 for further

consideration.

3. The above order shall not stand in the way of the

tribunal in proceeding with the matter. Liberty to apply, if

occasion so arises. The point of maintainability as raised

by the Income Tax authorities is kept open for being

decided on the returnable date.

(Raja Basu Chowdhury, J.)