Govardhan Commodities Pvt. Ltd v. Assistant/Deputy Commissioner Of Income Tax, Central Circle-2(4), Kolkata & Ors

29.04.2022. p.b.Sl. No.19. W.P.A. 7334 of 2022 Govardhan Commodities Pvt. Ltd. Vs.Assistant/Deputy Commissioner ofIncome Tax, Central Circle-2(4),kolkata & Ors. Mr. Avra Mazumder,Mr. K. Roy,Mr. B. Gupta,Mr. Sk. Md. Bilwal Hossain. ……..for the petitioner. Ms. Smita Das De. ……..for the respondents. Heard learned advocates appearing for the parties. In this matter, petitioner has challenged theimpugned assessment order dated 19[th] March, 2022 underSection 147 read with Section 144 of the Income Tax Act,1961 relating to the assessment year 2014-15 beingAnnexure P-5 to the writ petition, on the ground that thesame was passed without serving any notice under Section148 of the Income Tax Act, 1961 which is a conditionprecedent for initiating proceeding under Section 147 ofthe Act. It appears from record annexed to the writ petitionthat petitioner after getting the impugned assessmentorder has made several correspondences asking therespondent Assessing Officer to provide document insupport of proof of service of the impugned notice underSection 148 of the Act dated 31[st] March, 2021 which the Assessing Officer failed to provide any such document toestablish that the impugned notice under Section 148 ofthe Act was served upon the petitioner before passing theimpugned assessment order. Ms. Das De, learned advocate appearing for therespondents could not contradict these allegations whichare substantiated by record. Considering the submission of the parties and thefacts and circumstances as appears from record, theimpugned assessment order dated 19[th] March, 2021 is setaside and the case is remanded to the Assessing Officer topass a fresh re-assessment order in accordance with lawby proceeding from the stage of issuance of notice underSection 148 of the Act. Needless to mention that theAssessing Officer will proceed with the re-assessmentproceeding in accordance with law and by observing theprinciple of natural justice. With this observation and direction, this writpetition being WPA 7334 of 2022 stands disposed of. (Md. Nizamuddin, J.)