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2020 (3) TMI 1146 - HC - Income TaxProceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic COVID-19 and Resolution of the Bar Counsel of West Bengal directing the lawyers not to appear in any judicial proceedings, none of the Counsel are present to assist the Court - HELD THAT:- This matter needs to be heard properly with the assistance of the Counsel appearing on behalf of both the parties. Assessment order that has been passed subsequent to the filing of the writ petition is required to be stayed for a limited period of time only. In the light of the same, I direct the authorities not to take any coercive step in pursuance of the assessment order that had been passed. The assessment order is also stayed for the time being to prevent the limitation period for filing appeal to expire. Accordingly, the assessment order is stayed till April 24, 2020. This matter shall appear on April 1, 2020 at the top of the list under the heading ‘Court Application’. In the event, the Court starts functioning normally prior to April 1, 2020, parties shall be at liberty to mention. Point of maintainability of this writ petition is kept open.
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