Income Tax Officer, Ward-40(1), Kolkata v. Sudha Devi Prahaladka

16.01.2024Item No.06 RP/AN Ct. No.1 MAT 1471 of 2023 + IA No.CAN 1 of 2023 CAN 2 of 2023 Income Tax Officer, Ward-40(1), Kolkata Vs.Sudha Devi Prahaladka Mr. P. Dudheria …..for the Appellant Mr. Rajesh Kumar Mishra Mr. Sutritha Das …..for the Respondent 1.There is a delay of 304 days in filing the appeal. Wehave perused the affidavit filed in support of theapplication for condonation of delay. We find thatsufficient cause has been shown for not preferringthe appeal within the period of limitation. Hence,the application for condonation of delay is allowedand delay is condoned.have perused the affidavit filed in support of theapplication for condonation of delay. We find thatsufficient cause has been shown for not preferringthe appeal within the period of limitation. Hence,the application for condonation of delay is allowedand delay is condoned. 2.We have heard the learned advocates for the parties. 3. This intra-Court appeal preferred by the Income TaxDepartment is directed against the 2[nd] September,2022 passed in WPA 19543 of 2022. Therespondent/writ petitioner had challenged the noticedated 29[th] May, 2022 issued under Section 148 ofthe Income Tax Act, 1961. The learned SingleBench, on going through the factual details, hasrecorded a finding that the notice issued is clearlyDepartment is directed against the 2[nd] September,2022 passed in WPA 19543 of 2022. Therespondent/writ petitioner had challenged the noticedated 29[th] May, 2022 issued under Section 148 ofthe Income Tax Act, 1961. The learned SingleBench, on going through the factual details, hasrecorded a finding that the notice issued is clearly barred by the laws of limitation in view of the firstproviso to Section 149(1)(b) of the Income Tax Act,1961. Before us the appellant department has notbeen able to controvert the said factual aspect.Thus, we find no grounds to interfere with the orderpassed by the learned Single Bench. Hence, theappeal and the connected application fail and aredismissed. (T. S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)