Siddharth Jhajharia v. The Assistant Commissioner of Income Tax, Circle 34 Kolkata
Case at a glance
Outcome
Disposed of
petition stands disposed of
Provisions considered
- Income Tax Act, 1961 s. 154
Key paragraphs
- Para 55. With the above observations and directions, the writ petition stands disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.) 3
Judgment
Mr. Aman Agarwal Mr. Debayan Sen Ms. Mahima Cholega … For the petitioner. Mr. Soumen Bhattacharjee … For the Income Tax Authorities Mr. Sankar Sarkar Mr. Piyas Choudhury … For Union of India.
Affidavit of service filed in Court today is taken on record.
The petitioner is aggrieved by the failure on the part of the income tax authorities to decide the petitioner’s applications under Section 154 of the Income Tax Act, 1961, in respect of the assessment years 2021-22, 2022-23 and 2023-24, forming Annexures P-5, P-6 and P-7 respectively to the instant petitioner.
Having heard the learned advocates appearing for the respective parties and noting that the aforesaid applications are pending, I am of the view that the concerned respondent should take appropriate steps for disposal of the aforesaid applications all 2 dated 28th February, 2025, which had been received by the department on 3rd March, 2025, as expeditiously as possible, but not later than 10th of June, 2025.
Since no affidavit-in-opposition has been called for, the allegation made in the writ petition are deemed not to have been admitted by the respondents.
Operative part
With the above observations and directions, the writ petition stands disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.) 3
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: petition stands disposed of
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 154.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.