Limitation in reassessment proceedings led to interim protection where initiation appeared prima facie time-barred and jurisdictionally defective.

The Calcutta HC granted interim protection in a writ challenge to reassessment proceedings where the notice and consequential order were prima facie alleged to be time-barred and without jurisdiction. The Court found, at this stage, that initiation appeared to be beyond six years under the reassessment provisions and that this raised a substantial limitation issue. On that basis, it held that the petitioner had established a prima facie case for interim restraint and directed exchange of affidavits before final adjudication. The reassessment controversy was left open for fuller hearing.

---

---

Issues: Whether the reassessment proceedings deserved interim restraint on the ground that the notice and consequential order were prima facie barred by limitation and raised a jurisdictional issue.

Analysis: The writ petition assailed the reassessment notice and the order passed under the reassessment regime on the footing that the initiation of proceedings was beyond the permissible period and that the assessing officer lacked jurisdiction to proceed further. The Court noted that, prima facie, the initiation of reassessment was beyond six years and raised a substantial question of limitation under the relevant reassessment provisions. On that basis, the Court found that the petitioner had made out a prima facie case for interim protection and that the matter required affidavits from the respondents before final adjudication.

Conclusion: Interim protection against further proceedings on the basis of the impugned order was granted in favour of the petitioner, and the reassessment controversy was kept open for final hearing after exchange of affidavits.

---