Karishma Tie Up Private Limited v. Income Tax Officer Ward 8/1 Kolkata And Ors

OD –8 ORDER SHEET WPO/1241/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE KARISHMA TIE UP PRIVATE LIMITED VS INCOME TAX OFFICER WARD 8/1 KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 11[th] July, 2023. Appearance:Ms. Swapna Das, Adv.Mr. Siddharth 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 impugned orderdated 12[th] April, 2023 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2019-20 on the ground of violation of principlesof natural justice and that the impugned order is non-speaking order sinceobjection/response of the petitioner dated 16[th] March, 2023 against noticeunder Section 148A(b) of the Act was not taken into consideration and byrecording that no objection/response has been filed which is contrary torecord. Mrs. Das De, learned advocate appearing for the respondent IncomeTax Authority is not in a position to deny the aforesaid allegation of thepetitioner substantiated by record. Considering the facts and circumstances of the case, this writ petitionbeing WPO 1241 of 2023 is disposed of by setting aside the aforesaid impugned order dated 12[th] April, 2023 and all the subsequent proceedingsand the matter is remanded back to the assessing officer concerned to passfresh order after considering the reply/response of the petitioner dated 16[th]March, 2023 and after giving opportunity of hearing to the petitioner or itsauthorised representative, within a period of eight weeks from the date ofcommunication of this order. TR/ (MD. NIZAMUDDIN, J.)