Jajodia Finance Limited v. Assistant Commissioner Of Income Tax Officer, Central Circle4(3) Kolkata And Ors

ORDER SHEET WPO/290/2024IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE JAJODIA FINANCE LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE4(3) KOLKATA AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 8[th ] April, 2024. Mr. Avra Mazumder, Adv.Ms. Alisha Das, Adv.Mr. Suman Bhowmik, Adv.Mr. Samrat Das, Adv.…for the petitionerMrs. Smita Das De, Adv.…for the respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedassessment order dated 22[nd] March, 2024, under Section 143(3) of theIncome Tax Act, 1961 relating to assessment year 2019-20 on the ground ofviolation of principles of natural justice by contending that before passingthe impugned order no show cause notice was issued and as such petitionerhad got no scope to file reply to the same which is an admitted position andsuch allegation has not been denied by Mrs. Das De, learned advocaterepresenting the respondents. Considering the facts and circumstances of the case and submissionof the parties and in view of exceptional circumstances in spite of availabilityof alternative remedy by way of appeal, on the ground of patent violation of principles of natural justice the aforesaid impugned order is setaside and the matter is remanded back to the assessing officer concerned topass fresh assessment order after considering the reply to be filed by thepetitioner against the impugned assessment order by treating the same asshow cause notice, within a period of four weeks from date and theassessing officer concerned shall pass a fresh assessment order afterconsidering such reply, in accordance with law and after giving opportunityof hearing to the petitioner or its authorised representative, within eightweeks from the date of receipt of such reply. Accordingly, this writ petition being WPO 290 of 2024 is disposed of. (MD. NIZAMUDDIN, J.) TR/