Dobby Media Pvt. Ltd v. Income Tax Officer, Wardno.1(1)/11(4), Kolkata & Ors

21.03.2023. p.b.Sl. No.10. WPA 4123 of 2023 Dobby Media Pvt. Ltd. Vs. Income Tax Officer, WardNo.1(1)/11`(4), Kolkata & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das. ……..for the petitioner. Mr. Vipul Kundalia,Mr. Prithu Dudhoria. ……..for income tax authority. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order under Section 148A(d) of the Income TaxAct, 1961, dated 29[th] July, 2022 and all subsequentproceedings, on the ground that the aforesaid impugnedorder is perverse and in total non-application of mind byrecording that no response was given to the letter inquestion issued by the Assessing Officer nor anysupporting document was attached while it appears fromrecord at page 41 of the writ petition that petitioner hadfiled the response along with supporting documents. Theaforesaid impugned order under Section 148A(d) of theAct, in view of the fact which appears from record, isperverse and is in total non-application of mind and onthis ground alone, the aforesaid impugned order is not sustainable and is liable to be quashed. However,quashing of the aforesaid impugned order under Section148A(d) of the Act and all subsequent proceedings, will notbe a bar on the part of the Assessing Officer to pass afresh order under Section 148A(d) of the Act afterconsidering the objection/ response of the petitioner dated15[th] June, 2022 in accordance with law and by passing areasoned and speaking order after giving an opportunity ofhearing to the petitioner or his authorised representatives,within a period of eight weeks from the date ofcommunication of this order. With this observation and direction, this writpetition being WPA 4123 of 2023 stands disposed of. (Md. Nizamuddin, J.)