Kalyani Sarkar v. Income Tax Officer, Ward 22(2), Kolkata & Ors
High Court
09 Jun 2022 In favour of: Revenue
Forum / Bench
High Court · calcutta_appellate_side
Parties
Kalyani Sarkar v. Income Tax Officer, Ward 22(2), Kolkata & Ors
Date of order
09 Jun 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Kalyani Sarkar v. Income Tax Officer, Ward 22(2), Kolkata & Ors, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In view of this fact, I am not inclined to entertainthis writ petition and accordingly this writ petitionbeing WPA 9001 of 2022 is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
9.6.2022 ks sl. 23
ks WPA 9001 of 2022
Kalyani Sarkar
Vs Income Tax Officer, Ward 22(2), Kolkata & Ors.
Mr. Promit Majumder … For the Petitioner.Mr. Om Narayan Rai … For the Respondents.
Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged theimpugned order under Section 148A(d) of the IncomeTax Act, 1961 dated 26[th] March, 2022 relating toassessment year 2018-2019 on the ground that thesame has been passed without serving notice underSection 148A(b) of the Act.
Learned Advocate appearing for the respondents/Income Tax authorities produces a documentdownloaded from the official portal of the departmentwhich shows that show-cause-notice under Section148A(b) of the Act was issued and served by therespondent before passing the impugned order underSection 148A(d) of the Act.
In view of this fact, I am not inclined to entertainthis writ petition and accordingly this writ petitionbeing WPA 9001 of 2022 is dismissed.
( Md. Nizamuddin, J. )
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