Himadri Chatterjee v. Income Tax Officer, Ward

12.7.2023 ks WPA 15199 of 2023 sl. 23 Himadri Chatterjee VsIncome Tax Officer, Ward No. 62(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das … For the Petitioner.Mr. S. Roy Chowdhury … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 28[th] March, 2023, underSection 148A(d) of the Income Tax Act, 1961 relatingto the assessment year 2016-17 by contending thatadmittedly petitioner, in the impugned order could notfile any document in support of his case and could notparticipate in the hearing and he should be given anopportunity to file the same also and opportunity ofhearing but it is not a case where no notice underSection 148A(b) of the Act was served or noopportunity of hearing was given to the petitionerbefore passing the aforesaid impugned order. In suchcircumstances the impugned order of the AssessingOfficer, under Section 148A(d) of the Act cannot befaulted. Further, petitioner still has the scope inproceeding subsequent to the aforesaid impugnedorder under Section 148A(d) of the Act to file all thosedocuments upon which he wants to rely in response to notice under Section 148 of the Act and notices whichwill be issued from time to time before passing thefinal order under Section 147 of the Act to make outany case if petitioner has for dropping the impugnedassessment proceedings and petitioner will also beentitled to take all the points raised in this writpetition before the Assessing Officer concerned in theproceedings subsequent to the order passed underSection 148A(d) of the Act. In view of exceptional facts and circumstances ofthis case, time to file return in response to theimpugned notice dated 28[th] March, 2023, underSection 148 of the Income Tax Act, 1961 relating toassessment year 2016-17 is extended by two weeksfrom date. With this observation and direction this writpetition being WPA 15199 of 2023 is disposed of. ( Md. Nizamuddin, J. )