Orbit Projects Private Limited v. Income Tax Officer, Ward 5(1), Kolkata & Ors

2.3.2023 ks sl. 32 ks WPA 3814 of 2023 Orbit Projects Private Limited VsIncome Tax Officer, Ward 5(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Ramesh Patodia,Ms. Megha Agarwal,Mr. Samrat Das … For the Petitioner.Mrs. Smita Das De … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned notice under Section 148A(b) of the IncomeTax Act, 1961 dated 27[th] May, 2022, relating toassessment year 2015-16 on the ground that the samehas been issued in the name of non-existing entity andwhich has already been amalgamated on 16[th]September, 2019 with retrospective effect from 1[st]April, 2018. It appears from record that against thevery same non-existing entity, namely SwastikPromoters Private Limited a notice under Section 148of the Act was quashed by this court by the orderdated 2[nd] March, 2022 in WPO 1142 of 2022 and inspite of quashing of such notice by this court onearlier occasion, again the assessing officer has issuedthe impugned notice dated 27[th] May, 2022 against thevery same non-existing entity. Such conduct reflect,total non-application of mind by the Assessing Officer, namely Bitan Roy, Ward No.V(1), Kolkata, and rather itis contumacious also and in total disregard anddefiance of earlier of the order of this court. It alsoappears from past record that in respect of anotherassessee this court has imposed the personal cost ofRs.10,000/- upon the very same Assessing Officer,Bitan Roy by order dated 8.2.2023 in WPO No.213 of2023. Considering the facts and circumstances of thecase as appears from record and submission of theparties this writ petition being WPA 3814 of 2023 isdisposed of by quashing the aforesaid impugned noticedated 27[th] May, 2022, under Section 148A(b) of the Actand all subsequent proceedings and allowing this writpetition by imposing personal cost of Rs.20,000/-upon Bitan Roy, Ward No .V(1), Kolkata which is to berealised from his salary and to be paid to thepetitioner. Let a copy this order be communicated to thePrincipal Chief CIT, West Bengal and Sikkim, by theoffice of the Ministry of Law and Justice, who will takenote of this order about the affairs going on in hisdepartment and take necessary steps. ( Md. Nizamuddin, J. )