A person cannot pursue remedy under Income Tax Act and Extraordinary remedy simultaneously: Calcutta HC [Read Order]

In a recent case, the Calcutta High Court has held that a person cannot pursue remedy under the Income Tax Act , 1961 and an extraordinary remedy simultaneously.

Sri Prasanta Sarkar, the petitioner, challenged the assessment order dated 22nd September, 2022, passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (‘the said Act’) in respect of the assessment year 2020-21, the instant writ petition has been filed.

The advocate for the petitioner, by drawing the attention of the court to the assessment order, submitted that in the instant case, although the assessing officer had referred the case for assessment of fair market value of 14 properties to the departmental valuation officer under Section 56 of the said Act on 29th August, 2022, and although no such report was received, the aforesaid assessment was made. According to him, the aforesaid order is not sustainable in law.

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The advocates appeared for the parties and considered the materials on record. It would, however, reveal from the writ petition that the petitioner has already preferred an appeal, though particulars of such an appeal have not been provided by the petitioner in the writ petition. Apart from this, the impugned order is from the year 2022.

A single bench of Justice Raja Basu Chowdhury observed that the writ petition challenging the aforesaid order has been filed on 3rd April, 2025 and there appears to be no explanation of the delay. No disclosure has been made as regards the outcome of the stay application filed before the CIT appeal.

It is well settled that a party cannot be permitted to pursue the statutory remedy and the extraordinary remedy simultaneously.

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