Adya Complex Private Limited v. Income Tax Officer, Ward 2(1), Kolkata And Ors

OD –6 ORDER SHEETWPO/1020/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE ADYA COMPLEX PRIVATE LIMITEDVS INCOME TAX OFFICER, WARD 2(1), KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 6[th] June, 2023. Appearance:Mr. Anil Kumar Dugar, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.Mr. Amit Sharma, Adv.…For the Respondents The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 30[th] March, 2023 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2016-17 by contending that its objection againstthe notice under Section 148A(b) of the Act, dated 18[th] March, 2023 was notconsidered which was filed in the email address of the department. I have perused the relevant records and particularly the notice underSection 148A(b) of the Act dated 18[th] March, 2023 and in paragraph 3 of thesaid notice it clearly appears as to before whom and which portal petitionerwas to file the reply. Paragraph 3 of the said notice is quoted hereunder : “3. You may submit your reply to this notice, along with supportingdocuments (if any) on the above mentioned issues on or before 24/03/2023electronically at www.incometax.gov.in.” Considering the facts and circumstances of this case as appears fromrecord I find that the assessing officer concerned has committed no wrongand there is no fault on his part in not considering the objection which wassent by the petitioner in a different address than the address which hasbeen specifically indicated by the assessing officer in paragraph 3 of theaforesaid notice. Furthermore, the impugned order under Section 148A(d) ofthe Act is neither the final assessment order nor any demand arises out ofthe same. Considering the facts and circumstances of this case, I am notinclined to interfere with the impugned order under Section 148A(d) of theAct and accordingly the writ petition being WPO 1020 of 2023 is dismissed.However, dismissal of the writ petition will not be a bar on the part ofthe assessing officer concerned to consider the objection/reply of thepetitioner dated 18[th] March, 2023, in the proceeding subsequent to thenotice under Section 148 of the Act. TR/ (MD. NIZAMUDDIN, J.)