Emami Realty Limited v. Assistant Commissioner Of Income Tax, Circle 5(1), Kolkata & Ors

31.07.2023PBSl. No.16. WPA 16491 of 2023 Emami Realty Limited VsAssistant Commissioner of IncomeTax, Circle 5(1), Kolkata & Ors. Mr. Abhratosh Majumder,Mr. Avra Mazumder,Mr. Ramesh Kr. Patodia,Ms. Megha Agarwal,Mr. Kausheyo Roy,Mr. Suman Bhowmik. … For the Petitioner.Mr. Om Narayan Rai.…..for the income tax authorities. Heard both the parties. By earlier order of this Court dated 24[th] July,2023, Mr. Rai, learned advocate appearing for therespondent income tax authorities was directed to takespecific instruction with regard to the allegation of thepetitioner in challenging the impugned order underSection 148A(d) of the Income Tax Act, 1961, dated18[th] April, 2023, as to whether three transactions inquestion referred in the petitioner’s objection dated14[th] April, 2023 to the notice under Section 148A(b) ofthe Act were considered or not and in compliance ofthe same, Mr. Rai, filed written instruction issued bythe Assessing Officer concerned dated 23[rd] July, 2023 and on perusal of the same, I find that the aforesaidquery of this Court has not been answered and it issilent on the aforesaid specific instruction which wasasked to take, by this Court. Considering the facts and circumstances of thecase and submission of the parties, this writ petitionbeing WPA 16491 of 2023 is disposed of by partiallysetting aside the impugned order dated 18[th] April,2023 under Section 148A(b) of the Act and the matteris remanded back to the Assessing Officer concernedfor the limited purpose of reconsidering the aforesaidthree transactions in question and pass an orderafresh on the aforesaid three transactions after givingan opportunity of hearing to the petitioner or hisauthorized representatives within 6 weeks from thedate of communication of this order. So far as theother issues involved in this matter are concerned, thisCourt has not gone into the merit of the same and hasnot interfered with the same. Written instruction filed by Mr. Rai in Courttoday be kept with the record. ( Md. Nizamuddin, J.)