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| The Tax Publishers2020 TaxPub(DT) 2285 (Cal-HC)
Section 10
Considering prevailing situation of pandemic COVID-19 and resolution of Bar Council of West Bengal directing lawyers not to appear in any judicial proceedings, none of Counsel were present to assist Court, whereas matter needed to be heard properly with assistance of counsel appearing on behalf of both parties, thus, assessment order was stayed for stipulated period.
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Assessment - Stay of assessment - Consideration of covid-19 pandemic situation -
Assessee was aggrieved by proceeding undertaken against him under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Held: Matter needed to be heard properly with assistance of counsel appearing on behalf of both parties. Due to the prevailing situation of pandemic COVID-19 and Resolution of the Bar Council of West Bengal directing lawyers not to appear in any judicial proceedings, none of Counsel were present to assist Court. Assessment order passed subsequent to filing of writ petition was stayed for stipulated period.
REFERRED :
FAVOUR : Partly in assessee's favour
A.Y. : 2018-19
IN THE CALCUTTA HIGH COURT
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