M/S. Embee Software Pvt. Ltd v. Assessment Unit Income Department & Ors

19.12.2022. p.b.Sl. No.57. WPA 27406 of 2022 M/s. Embee Software Pvt. Ltd. Vs.Assessment Unit Income Department & Ors. Mr. Avra Mazumder,Mr. Binayak Gupta,Mr. Suman Bhowmik. ……..for the petitioner. Mr. Om Narayan Rai. ……..for the respondent. Heard learned advocates appearing for the parties.By this writ petitioner, petitioner has challenged theimpugned assessment order under Section 143(3) readwith Section 144B of the Income Tax Act, 1961 dated 26[th]September, 2022, relating to assessment year 2020-21, onthe ground of violation of principle of natural justice andthe aforesaid impugned order on non-application of mindby contending that before passing of the impugnedassessment order dated 26[th] September, 2022 at 13-41p.m., petitioner had filed reply to the show-cause notice onthe very same day at 12-03 p.m. in the official portal of thedepartment which is matter of record which was ignored. Mr. Rai, learned advocate appearing on behalf of therespondent could not contradict the aforesaid allegation ofthe petitioner which is substantiated by the record. Considering the facts and circumstances of this caseas appears from record and submission of the parties, inthe interest of justice, this writ petition being WPA 27406of 2022 is disposed of by setting aside the aforesaidimpugned order dated 26[th] September, 2022 and thematter is remanded back to the Assessing Officerconcerned to pass a fresh speaking order in accordancewith law after giving an opportunity of hearing to thepetitioner or its authorized representatives and by takinginto consideration the objection of the petitioner to theshow-cause being Annexure P-4 to the writ petition withineight weeks from the date of communication of this order. (Md. Nizamuddin, J.)