Meena Ratan Bhagania v. Income Tax Officer, Kolkata And Anr

OD – 1 ORDER SHEET WPO/2163/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE MEENA RATAN BHAGANIA VSINCOME TAX OFFICER, KOLKATA AND ANR BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 8[th] June, 2022. Appearance:Ms. Manju Agarwal, Adv.Mr. Bajrang Manot, Adv.Ms. Suravi Baid, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.…For the U.O.I. The Court : Heard learned advocates appearing for the parties.In this writ petition, petitioner has challenged the impugned orderdated 30[th] March, 2022, under Section 148A(d) of the Income Tax Act,1961, relating to assessment year 2015-16 on the ground that the sameis a non-speaking order and has been passed without dealing with ortaking into consideration the objection made by the petitioner on 24[th]March, 2022 against the notice dated 9[th] March, 2022 under Section148A(b) of the Act. On perusal of the aforesaid impugned order dated30[th] March, 2022 I find that the impugned order has been passedwithout taking into consideration and without dealing with thecontention raised by the petitioner in her aforesaid objection dated 24[th] March, 2022. It also appears on perusal of the said order that there isanomaly in the chart recorded in the aforesaid impugned order since thesame transaction has been included twice. Considering the facts and circumstances of the case andsubmissions of the parties, this writ petition being WPO 2163 of 2022 isdisposed of by setting aside the aforesaid impugned order dated 30[th]March, 2022 and subsequent notice dated 9[th] March, 2022 underSection 148 of the Act and the matter is remanded back to the assessingofficer concerned to reconsider and pass a fresh under Section 148A(d) ofthe Act by passing a reasoned and speaking order and after taking intoconsideration the objection of the petitioner dated 24[th] March, 2022,within four weeks from the date of communication of this order by givingopportunity of hearing to the petitioner or her authorised representative. (MD. NIZAMUDDIN, J.)