Mahabir Prasad Dudhani v. Assistant Commissioner Of Income Tax, Central Cir 4(1), Kolkata & Ors

15.03.2022. p.b.Sl. No.21. W.P.A. 4184 of 2022 Mahabir Prasad Dudhani Vs.Assistant Commissioner of IncomeTax, Central CIR 4(1), Kolkata & Ors. Mr. Anil Kr. Dugar,Mr. R. Chatterjee. ……..for the petitioner.Mr. P. Dudhoria.……..for the respondent. Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged theinitiation of block assessment proceeding under Section153A of the Income Tax Act, 1961 and issuance of noticedated 18[th] January, 2022 relating to relevant assessmentyear and the impugned order of disposal of the objectionmade by the petitioner dated 6[th] February, 2022 againstthe aforesaid impugned notices. It appears from recordannexed to the writ petition being annexure P-6 that afterdisposal of the aforesaid objection, show-cause noticeshave been issued on 5[th]March, 2022 providingopportunity to the petitioner to give reply the aforesaidshow-cause notices by 9[th] March, 2022 which thepetitioner has failed to comply with and approached thisCourt for invoking the Constitutional Writ Jurisdictionunder Article 226 of the Constitution of India. On perusal of the impugned order of disposal of petitioner’s objectionto the proceeding under Section 153A as appears at page57 of the writ petition and in view of the fact thatpetitioner has been given opportunity to give reply to theimpugned show-cause notices and without availing thesaid opportunity, petitioner wants this Court to interferewith the aforesaid impugned show-cause notices which Iam not inclined to interfere with the same. This writ petition being WPA No.4184 of 2022 isaccordingly dismissed. (Md. Nizamuddin, J.)