Calcutta High Court
Apl Metals Ltd vs Addl Jt Dy Commissioner Income Tax ... on 15 March, 2024
Author: Hiranmay Bhattacharyya
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
OD-3
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION [INCOME TAX]
ORIGINAL SIDE
ITAT/83/2024
IA NO: GA/1/2024
APL METALS LTD
VS
ADDL JT DY COMMISSIONER INCOME TAX OFFICER AND ANR
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
AND
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
DATE : 15TH MARCH, 2024.
Appearance :
Mr. J. P. Khaitan,Sr. Adv.
Mr. Riddhiman Mukherjee, Adv.
Mr. P. P. Bishwal, Adv.
Ms. Suranjana Chatterjee, Adv.
..for appellant.
Mr. Om Narayan Rai, Adv.
Mr. Soumen Bhattacharjee, Adv.
...for respondents.
The Court :- Heard learned advocates on either side.
The appeal requires to be heard and since the properties are voluminous it
would be conducive to take up the appeal in a physical mode hearing rather through
video conferencing. Therefore, we are inclined to fix the appeal for admission on 5th
April, 2024 in the admission list higher on board.
The learned senior counsel for the appellant submitted that in the
memorandum of appeal interim protection should be granted to the assessee since the
department has now issued a notice under section 226[3] of the Income Tax Act, 1961
to one of its customers namely, Exide Industries Ltd.
Considering the fact that the order was passed by the tribunal on 15th
September, 2023 and till now the department had not initiated any action it is better
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that the department does not take any precipitative action pursuant to the impugned
order passed by the learned tribunal. Therefore, the notice issued under section 226[3]
of the Act dated 19.1.2024 to Exide Industries Ltd., the customer of the appellant be
kept abeyance till 12.4.2024 or until further order, whichever is earlier.
As directed, list the matter for admission on 5th April, 2024.
The learned advocate for the appellant is directed to communicate this order to
the department and the learned standing counsel shall also address the department in
this regard.
.
(T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA,J.) pkd/GH.