Naveen Kumar Agarwal v. Income Tax Officer Ward 44/1 And Ors

OD –2 ORDER SHEET WPO/3348/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE NAVEEN KUMAR AGARWALVSINCOME TAX OFFICER WARD 44/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 11[th ]January, 2023. Appearance:Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the Petitioner Mr. S. Roy Chowdhury, Adv.Mr. Soumen Bhattacharya, Adv.…For the Revenue The Court: Heard learned counsel appearing for the parties. Affidavit of service filed in Court be kept with the records. Petitioner has filed this writ petition being aggrieved by the action ofthe respondent Income Tax Authority in raising the demand and penalty inrespect of assessment year 2013-14 without serving the assessment orderitself under Section 143(3) of the Act or uploading the said assessment orderin the official portal of the department. Mr. Roy Chowdhury, learned advocate representing the respondentIncome Tax Authority submits that due to some technical snag it hasoccurred that the assessment order in question could not be uploaded orserved, however, he submits that within seven working days from date theassessment order will be served upon the petitioner to enable him to fileappeal against the same. Needless to mention that the limitation for filing the appeal will runfrom the date of service of such assessment order. With these observations and directions, this writ petition being WPO3348 of 2022 is disposed of. TR/ (MD. NIZAMUDDIN, J.)