Bappa Das v. Income Tax Officer, Ward 25(1), Kolkata & Ors

06. 06 . 2022 BPSl.37 Court No. 2. WPA 8996 of 2022 Bappa Das Vs. Income Tax Officer, Ward 25(1), Kolkata & Ors. Mr. Anandya Sen Mr. Gaurav Mathur Mr. Souvik Ghosh ..for the petitioner. Mrs. Smita Das De ..for the respondent. Affidavit of service filed in court today be kept withthe record. Heard learned advocates appearing for the parties. In this writ petition the petitioner has challengedimpugned assessment order dated 30[th] March, 2022under Section 140A(d) of the Income Tax Act, 1961 on theground that the same was passed without consideringand disposing its objection to the notice under Section140A(b) of the act. Mrs. Das De, learned advocate appearing for therespondent submits that such objection of the petitionerwas not available in the official portal of the department. Mr. Sen, learned advocate appearing for thepetitioner has produced the document which is thedownloaded copy from the official portal showing that before passing the aforesaid impugned order suchobjection was filed and it was very much available in theofficial portal of the department. Mrs. Das Dey, learned advocate appearing for therespondent is not in a position to contradict this officialdocument and considering this fact, I am of the view thatinterest of justice will be served if the impugned orderdated 30t[h ]March, 2022 passed under Section140A(d) isset aside and the respondent-income tax authority isdirected to pass a fresh order in accordance with law byconsidering and disposing the aforesaid objection of thepetitioner dated 30[th] March, 2022 after observingprinciple of natural justice. With this observation and direction, this writpetition being WPA 8996 of 2022 is disposed of. (Md. Nizamuddin, J. )