Akash Jain v. Income Tax Officer, Ward-43 (1), Kolkata & Ors

17.8.2022 ks sl. 3 ks WPA 9135 of 2022 Akash Jain VsIncome Tax Officer, Ward-43 (1), Kolkata & Ors. Mr. Rajarshi Chatterjee … For the Petitioner.Mrs. Smita Das De … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 28[th] March, 2022, underSection 148A(d) of the Income Tax Act, 1961 on theground that the same was passed ex parte bydisregarding and ignoring his application foradjournment dated 22nd March, 2022. The aforesaidimpugned order dated 28[th] March, 2022, was passedwithout considering the petitioner’s application foradjournment and as a result petitioner could not availthe opportunity of hearing, which is in violation ofprinciple of natural justice. In the interest of justice, this writ petition beingWPA 9135 of 2022 is disposed of by setting aside theaforesaid impugned order dated 28[th] March, 2022 andthe matter is remanded back to the Assessing Officerconcerned to pass a fresh speaking order inaccordance with law after giving an opportunity ofhearing to the petitioner or his authorised representative within four weeks from the date ofcommunication of this order. ( Md. Nizamuddin, J. )