Krishan Kumar Gupta v. The Income Tax Officer, Ward 11(1) Kolkata And Ors

ORDER SHEETWPO/1189/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE KRISHAN KUMAR GUPTA VS THE INCOME TAX OFFICER, WARD 11(1) KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 26[th] June, 2023. Appearance:Ms. Sutapa Roy Chowdhury, Adv.Ms. Aratrika Roy, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 14[th] April, 2023, under Section 148A(d) of the Income Tax Act, 1961,relating to assessment year 2019-20 on the ground of violation of principleof natural justice by contending that at the time of passing of the aforesaidimpugned order under Section 148A(d) of the Act assessing officer has reliedon statements and documents relating to cash, loan and transactionsindicating in paragraph 7.3 of the impugned order which were neverindicated and with regard to those transactions no show cause notices wereissued and there are no indications in this regard in the annexure to thenotice under Section 148A(b) of the Act. Mr. Dutt, learned advocate appearing for the respondent is not in aposition to deny the aforesaid allegation that the relevant material relating totransactions, at any stage before passing the order under Section 148A(b) of the Act were supplied and furnished to the petitioner to enable thepetitioner to meet the same. Considering the facts and circumstances of this case and submissionsof the parties, this writ petition being WPO 1189 of 2023 is disposed of bysetting aside the impugned order under Section 148A(d) of the Act anddirecting the petitioner to file reply/response to the aforesaid impugnedorder under Section 148A(d) of the Act by treating the allegations in thesame as a show cause notice, within a period of four weeks from date andthe assessing officer shall consider and dispose of the said reply/response tobe filed within the time stipulated herein, in accordance with law and bypassing a reasoned and speaking order and after giving opportunity ofhearing to the petitioner or his authorised representative within eight weeksfrom the date of receipt of such reply/response. TR/ (MD. NIZAMUDDIN, J.)