Ashan Alam v. Income Tax Officer, Ward 30(1), Kolkata & Ors

22.08.2023PBSl. No.3. WPA 15132 of 2023 Ashan Alam VsIncome Tax Officer, Ward 30(1),kolkata & Ors. Ms. Manju Agarwal,Mr. Geetika Agarwal. … For the Petitioner.Mr. Amit Sharma.…….for the respondents. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned final assessment order dated 22[nd] May,2023, under Section 147 read with Section 144B of theIncome Tax Act, 1961, relating to the assessment year2017-18, which is an appellable order under thestatute, on the ground that no notice under Section148A(b) of the Act was served upon the petitioner atany point of time. Mr. Sharma, learned advocate opposing the writpetition submits on affidavit that the aforesaidallegation of the petitioner is not correct since theaforesaid notice under Section 148A(b) of the Act wassent to the petitioner on its e-mail address and order under Section 148A(d) was also sent in the same e-mail address of the petitioner which Ms. Agarwaldisputes. These are matters of disputed facts andevidence which cannot be scrutinized by the writcourt. In addition petitioner has approached this writcourt even after giving response to the notice underSection 142(1) of the Act subsequent to the orderunder Section 148A(d) without agitating the allegedissue of non-service of the aforesaid notice and order. Iam of the considered view that the statutory appellateauthority will be the proper authority for going intothese facts and evidence in addition to the question oflaw and accordingly, this writ petition being WPA15132 of 2023 is disposed of by granting liberty to thepetitioner to file the aforesaid appeal against theimpugned assessment order dated 22[nd] May, 2023under Section 147 of the Act within four weeks fromdate and to agitate all the points raised in this writpetition and any point of law before the appellateauthority. If the appeal is filed by the petitioner withinthe time stipulated herein, the appellate authority willconsider such appeal on merit and in accordance withlaw without raising the point of limitation. ( Md. Nizamuddin, J.)