Adisri Commercial Private Limited v. Assistant Commissioner Of Income Tax, Circle 11(1), Kolkata & Ors

21.8.2023 ks WPA 17027 of 2023 sl. 13 Adisri Commercial Private Limited VsAssistant Commissioner of Income Tax, Circle 11(1),Kolkata & Ors. Mr. Avra Mazumder,Mr. Samrat Das,Mr. Suman Bhowmik,Mr. Kausueyo Roy … For the Petitioner.Mr. Aryak Dutt … For the Respondent No.1. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theorder under Section 148A(d) of the Income Tax Act,1961 dated 19[th] April, 2023 and subsequent noticeunder Section 148 of the Act on the ground that beforepassing the impugned order under Section 148A(d) ofthe Act, the documents furnished to the petitioneralong with notice under Section 148A(b) of the ACTwas not complete and further that the impugnednotice under Section 148 of the Act has been issued bythe jurisdictional Assessing Officer and not in thefaceless manner though this issue becomes academiconce impugned order under Section 148A(d) is setaside and which has to be set aside in view of thesubmission made by Mr. Dutt, learned Advocateappearing for the respondents, based on availablerecord that in fact no complete investigation reportwas served upon the petitioner. Considering the facts and circumstances of thecase as appears from record and submission of theparties this writ petition being WPA 17027 of 2023 isdisposed of by setting aside the aforesaid impugnedorder dated 19[th] April, 2023, under Section 148A(d)and subsequent notice under Section 148 of the Actrelating to assessment year 2016-17 and the matter isremanded back to the Assessing Officer concerned topass a fresh speaking order in accordance with lawafter providing complete investigation report inquestion and providing opportunity of hearing to thepetitioner or its authorised representative, within aperiod of eight weeks from the date of communicationof this order. ( Md. Nizamuddin, J. )