Dilip Sarkar v. Income Tax Officer, Ward-49(1), Kolkata & Ors

01.08.2022. p.b.Sl. No.10. W.P.A. 9148 of 2022 Dilip Sarkar Vs.Income Tax Officer, Ward-49(1),Kolkata & Ors. Mr. R. Chatterjee. ……..for the petitioner.Ms. Smita Das De.………for the respondent. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 26[th] March, 2022 under Section148A(d) of the Income Tax Act, 1961 which was passed onthe basis of notice dated 11[th] March, 2022 under Section148A(b) of the Act by which petitioner was asked to giveresponse/objection to the same by 21[st] March, 2022 and itappears from record that petitioner has filed on 24[th]March, 2022 the objection/response to the same after theexpiry of date by which petitioner was asked to file suchresponse/objection, but the facts remain that beforepassing the impugned order dated 26[th] March, 2022 theresponse/objection was filed on 24[th] March, 2022 whichhas not at all been considered by the respondent assessingofficer while passing the impugned order dated 26[th]March, 2022 and by specifically recording that thepetitioner failed to file any reply. Considering the submission of the parties and whatappears from record, I am of the view that for the ends ofjustice, the aforesaid impugned order dated 26[th] March,2022 should be set aside since petitioner’s response/objection though belatedly but filed before passing theimpugned order which should have been considered by theassessing officer. Accordingly, this writ petition being WPA 9148 of2022 is disposed of by setting aside the impugned orderdated 26[th] March, 2022 and the matter is remanded backto the assessing officer concerned to pass a reasoned andspeaking order in accordance with law and after takinginto consideration the objection/response of the petitionerdated 24[th] March, 2022 within four weeks from the date ofcommunication of this order. (Md. Nizamuddin, J.)