Calcutta High Court
Commissioner Of Income-Tax-Iii vs Reliance Fire Bricks & Pottery Co. Ltd on 30 March, 2010
Author: Sengupta
Bench: Sengupta
IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income-tax) Original Side Present :
The Hon'ble Justice Sengupta And The Hon'ble Justice Kalidas Mukherjee 30.03.2010 ITA 402 of 2004 Commissioner of Income-tax-III, Kolkata Vs. Reliance Fire Bricks & Pottery Co. Ltd.
The Court :- This matter was taken up on 9th March, 2010 when the matter was adjourned for one week to enable the learned Advocate for the appellant to take instructions as to whether the impugned judgment and order of the Assessing Officer has been implemented by the Assessing Officer or not. Since it was order of remand there has been no stay of operation of the impugned judgment and order. Under such circumstances the aforesaid information was absolute necessity. Then again on 16th March, 2010 we adjourned this matter for a period of fortnight as no information could be gathered and we gave another chance to collect information. Unfortunately, the department concerned has not supplied any information to Mr. Mitra, learned Sr. Advocate for the appellant. In absence of such information we presume that order of remand in absence of any stay must have been carried out. We are not appreciating the inaction on the part of the concerned official for not supplying information to the learned Advocate as desired by this Court. Under such circumstances we have no option but to dismiss this application and connected appeal as well.
Let this order of this Court be communicated to the Chief Commissioner of Income-tax, Kolkata and to take note of the same and try to ascertain whether there has been any lapse on the part of the official or not.
2
The Registrar, Original Side is directed to communicate this order to the aforesaid official. Registrar, O.S. and all parties shall act on a xerox signed copy of this order on usual undertakings.
(Sengupta, J.) (Kalidas Mukherjee, J.) ANC.
All parties shall act on a xerox signed copy of this order on usual undertakings.
(Sengupta, J.) (Kalidas Mukherjee, J.) ANC.