Arun Kumar Khetawat v. Assistant Commissioner Of Income Tax, Circle-43,Kolkata & Ors

13.6.2022 ks WPA 8893 of 2022 sl. 11 Arun Kumar Khetawat Vs Assistant Commissioner of Income Tax, Circle-43,Kolkata & Ors. Mr. Rajarshi Chatterjee,Mr. Rajkumar Banerjee … For the Petitioner.Mr. Sumon Bhattacharji … For the Respondents. Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged theimpugned order dated 24[th] March, 2022 under Section148A(d) of the Income Tax Act, 1961 relating toassessment year 2018-2019 on the ground of violationof principle of natural justice and in violation of theprovision of Section 148A(b) of the Act by providingless than seven days time to give response to theimpugned notice under Section 148A(b) of the Act andby not considering the adjournment petition dated 23[rd]March, 2022. It appears from record annexed to thewrit petition that time to file response to the noticeunder Section 148A(b) which was issued on 17[th]March, 2022, and time to file response was given till23[rd] March, 2022 which is not a clear seven days asper provision of Section 148A(b) of the Act and furtherit appears from page 18 of the writ petition that aprayer for adjournment was made on 23[rd] March, 2022for giving response to the aforesaid notice but the same was neither considered nor rejected and theimpugned order has been passed. Mr. Bhattacharji, learned Advocate appearing forthe respondents opposing the writ petition could notcontradict the aforesaid facts as appears from record. Considering the submission of the parties, theimpugned order dated 24[th] March, 2022 under Section148A(d) of the Act and subsequent notice underSection 148 of the Act dated 29[th] March, 2022 are setaside and the matter is remanded back to theAssessing Officer concerned to pass a fresh orderunder Section 148A(d) of the Act and the petitioner isgiven liberty to file response to the notice in questionunder Section 148A(b) of the Act by 17[th] June, 2022and if such response is filed by the petitioner, thesame shall be considered by the respondents and freshorder will be passed in accordance with law and byobserving the principle of natural justice. In case ofdefault by the petitioner in giving such response withinthe time stipulated herein, the impugned order underSection 148A(d) and notice under Section 148 of theAct will stand revived. With these directions and observations, this writpetition being WPA 8893 of 2022 is disposed of. ( Md. Nizamuddin, J. )