OD-4 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WPO/399/2026 ANKIT PODDAR VS UNION OF INDIA AND ORS BEFORE: The Hon'ble JUSTICE SMITA DAS DE Date : 8th October, 2026. Appearance: Mr. S. M. Surana, Adv. Mr. B. Sengupta, Adv. …for the petitioner Mr. Taraknath Jaiswal, Adv. (v.c) Mr. Amit Sharma, Adv. Mr. Abhishek Kr. Agrahari, Adv. …for the Income Tax Department The Court: Affidavit of service filed in Court, is taken on record. The petitioner in the instant case, filed its return of income for the assessment year 2011-12 on 21.06.2011 declaring an income of Rs.10,66,230/-. The said return has been processed under Section 143 Sub- Section (1) of Income Tax Act, 1961 (hereafter referred to as the Act) and subsequently the assessment has been reopened under Section 148 of the said Act and a notice under Section 148 has been issued on 31.03.2017 on the ground that aggregating transaction of Rs.25,00,000/- with one M/s. Subh Commodities Pvt. Ltd. has escaped assessment and subsequently an order of assessment has been passed on 19.12.2017. Making an addition of Rs.9,59,000/- by raising demand of Rs.8,56,850/-. 2 The petitioner thereafter filed an appeal before respondent no. 4 on 05.01.2018 challenging the assessment order dated 19.12.2017. However, the same is still pending for disposal. The petitioner in the instant case prays, for early disposal of the appeal pending before the respondent no.4. Learned Counsel appearing for the respondent authorities take a fair stand and does not object to the same. After hearing the parties at length and perusing the record, I direct the respondent no. 4 to dispose of the appeal within a period of eight weeks from the date of communication of this order and to pass a reasoned order in accordance with law, upon affording an opportunity of hearing to the petitioner and to communicate such decision within a week thereafter. With the above observations and directions, the writ petition, WPO 399 of 2026 stands disposed of without going into the merits of the case. Photostat certified copy of this order, if applied for, be furnished expeditiously. (SMITA DAS DE, J.) gb