Hari Vintrade Private Limited v. The Assistant Commissioner Of Income Tax Circle 1/1 Kolkata And Ors

ORDER SHEETWPO/748/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE HARI VINTRADE PRIVATE LIMITEDVS THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1/1 KOLKATAAND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 31[st] March, 2023. Appearance:Mr. Anurag Roy, Adv.Mr. Kushagra Shah, Adv.…For the PetitionerMr. Amit Sharma, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderunder Section 148A(d) of the Income Tax Act, 1961 dated 31[st] July, 2022,relating to assessment year 2015-16 on the ground that the same is totallynon-speaking order and does not contain any reference and discussion onthe factual and legal issues raised by the petitioner in its objection dated10[th] June, 2022 against the notice under Section 148A(b) of the Act. On perusal of the aforesaid impugned order under Section 148A(d) ofthe Act, I find that the allegation of the petitioner is substantially correctsince no discussion and findings has been given in the aforesaid impugnedorder on the factual and legal issues raised by the petitioner in its objectiondated 10[th] June, 2022. Considering the facts and circumstances of the case and in view of thediscussion made above, the aforesaid impugned order dated 31[st] July, 2022 is set aside and the matter is remanded back to the assessingofficer concerned to pass a fresh speaking and reasoned order in accordancewith law, within a period of eight weeks from the date of communication ofthis order after giving opportunity of hearing to the petitioner or itsauthorised representative. Till such final order is passed on the aforesaid objection of thepetitioner dated 10[th] June, 2022, there will be no further proceeding in thematter. With these observations and directions, this writ petition being WPO748 of 2023 stands disposed of. TR/ (MD. NIZAMUDDIN, J.)