Alvin Industries v. Income Tax Officer, Ward 25(1), Kolkata & Ors

29.08.2023 Sl no. 19 Ct no. 2 P.M. WPA 19564 OF 2023 Alvin Industries - Vs - Income Tax Officer, Ward 25(1), Kolkata & Ors. Mr. Avra Mazumder, Mr. Suman Bhowmik Mr. Samrat Das … for the petitioner … for Income Tax authority Mr. Soumen Bhattacharyya Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 11[th] April, 2022 relating to assessment year 2018-2019. On perusal of records annexed to the writ petition it appears that the notice under Section 142(1) of the Act and show-cause notice were issued and petitioner has shown its willingness to participate in the proceeding subsequent to the order under Section 148A(d) of the Act and in view of this conduct of the petitioner, petitioner cannot turn around and make prayer to this Court to interfere with the impugned order under Section 148A(d) of the act which is not acceptable to this Court. So far as its grievance of non service of giving response to the notice under section 142(1) within the time due to genuine difficulty and unable to give response to the notice dated 13[th] July, 2023 is concerned, in the interest of justice, the time to give reply/response to the notice under Section 142(1) of the Act is extended by two weeks from date. Needless to mention that in course of the proceeding due procedure of law will be followed by the officer. With this observation and direction this writ petition being WPA 19564 of 2023 stands disposed of. (Md. Nizamuddin, J.)