M/S. Kasturi Towers Private Ltd v. Income Tax Officer, Ward –13(1)& Ors

15.3.2022 ks sl. 12 ks WPA 4090 of 2022 M/s. Kasturi Towers Private Ltd. Vs Income Tax Officer, Ward –13(1)& Ors. Mr. Avra Mazumder,Ms. Megha Agarwal,Mr. B. Gupta … For the Petitioner.Mr. Bhaskar Prosad Banerjee … For the Customs, C Ex. & S.TaxMs. Smita Das De … For the Respondents. Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged theimpugned notice dated 31[st] March, 2021 underSection 148 of the Income Tax Act, 1961 relating toassessment year 2013-2014 and the impugned orderdated 3[rd] February, 2022 rejecting the petitioner’sobjection to the aforesaid notice on the ground thatthe impugned notice is barred by limitation, secondly,that the impugned notice was never issued on 31[st]March, 2021 since the same was not received by thepetitioner by its registered e-mail address nor wasuploaded or displayed on the I.T. portal on 1[st] April,2021 and further on the ground that in spite ofrepeated requests by its letters dated 8[th] July, 2021,6[th] December, 2021 and 20[th] January, 2022 askingthe respondents authority to provide it the evidence ofissue of the aforesaid notice prior to 1[st] April, 2021and Audit log of IT portal as to when the said notice was posted on portal, was never replied and theimpugned order of rejection of the petitioner'sobjection is also silent on all these grievances raised inthe aforesaid representations. Ms. Das De, learned Advocate appearing for therespondents is also not able to deny the aforesaidallegation of the petitioner that the aforesaidrepresentations were replied to and disposed of beforepassing the impugned order of rejection of thepetitioner’s objection and I also find that the impugnedorder of rejection dated 3[rd] February, 2022 is not aspeaking order so far as the grievances of thepetitioner raised in the aforesaid representations aboutthe allegation of non-issuance of the impugned noticeon 31[st] March, 2021 and not uploading and displayingon the IT portal on 1[st] April, 2021. Considering the submission of the parties, this writpetition, being WPA 4090 of 2022 is disposed of bysetting aside the impugned order dated 3[rd] February,2022 rejecting the petitioner’s objection to theimpugned notice under Section 148 of the Act and therespondent concerned is directed to consider anddispose of the representation of the petitioner dated20[th] January, 2022 being Annexure P-9 to the writpetition in accordance with law and by passing areasoned and speaking order after giving an opportunity of hearing to the petitioner or itsauthorised representative within eight weeks from thedate of communication of this order and all furtherproceedings will depend upon the final out come of theorder to be passed by the respondents on the aforesaidrepresentation. ( Md. Nizamuddin, J. )