Writ Becomes Infructuous If Final Assessment Already Passed: Calcutta HC Directs Petitioner to Avail Alternative Remedy [Read Order]
Calcutta HC holds that a writ petition challenging reassessment becomes infructuous once a final assessment order is passed, directing to pursue the alternative appellate remedy.
![Writ Becomes Infructuous If Final Assessment Already Passed: Calcutta HC Directs Petitioner to Avail Alternative Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/10/26/2099927-writ-infructuous-final-assessment-already-passed-calcutta-hc-petitioner-avail-alternative-remedy-taxscan.webp "Writ Becomes Infructuous If Final Assessment Already Passed: Calcutta HC Directs Petitioner to Avail Alternative Remedy [Read Order]")
In a recent ruling, the Calcutta High Court held that a writ petition challenging reassessment proceedings under the Income Tax Act becomes infructuous if a final assessment order has already been passed. The court observed that when an alternative remedy is available to the petitioner, the writ court should not interfere in matters involving factual disputes.
Rupam Jewellery, represented by its partner Bikash Ranjan Kamilya, filed a writ petition challenging the reassessment proceedings initiated under Sections 147 and 148 of the Income Tax Act, 1961.
The petitioner alleged that the Income Tax Officer had reopened the assessment for the assessment year 2005-06 without any valid reason or material evidence. The petitioner also challenged the notice dated 10 July 2009 issued under Section 148 of the Act.
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The petitioner’s counsel argued that the reopening was illegal and based only on vague suspicion of tax evasion. They submitted that the officer did not specify any reasonable grounds to form a belief that income had escaped assessment.
The petitioner’s counsel further argued that the entire assessment process was conducted in violation of the principles of natural justice, as the petitioner had disclosed all relevant material facts during the original assessment.
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The department’s counsel further pointed out that the final assessment order had already been passed on 31 December 2009, which made the writ petition infructuous. In reply, the petitioner’s counsel claimed that the final assessment order had not been served on the petitioner.
The single-judge bench comprising Justice Ajay Kumar Gupta observed that since the petitioner had not annexed the Section 148 notice, the court couldn't determine whether the reopening of the assessment followed the proper legal procedure.
The court further observed that the Department had produced a copy of the final assessment order dated 31 December 2009, which assessed the taxable income at Rs. 38,46,690. The court explained that once a final assessment order has been passed, a writ petition challenging the reassessment notice cannot be maintained.
The court clarified that the dismissal would not prevent the petitioner from challenging the final assessment order before the appropriate appellate authority, which must consider the appeal independently and in accordance with law.
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