Pascal Switchcare India Private Limited v. Assessment Unit Income Tax Department National Facelessassessment Centre Nafac And Ors

ORDER SHEET WPO/1632/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE PASCAL SWITCHCARE INDIA PRIVATE LIMITED VS ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESSASSESSMENT CENTRE NAFAC AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 4[th] October, 2023. Appearance:Mr. Ananda Sen, Adv.Mr. Sabyasachi Mandal, Adv.…For the PetitionerMr. Prithu Dudhoria,Adv.…For the respondents The Court: Heard the learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned noticesunder Section 142(1) of the Income Tax Act, 1961 dated 21[st] June, 2023 and7[th] August, 2023 by disregarding the order of this Court dated 7[th] June,2022 by which the order under Section 148A(d) and notice under Section148 were set aside with a specific direction to pass a fresh order afterconsidering the petitioner’s objection dated 30[th] March, 2022 in response tothe notice under Section 148A(b) of the Act. Mr. Dudhoria, learned advocate appearing for the respondent IncomeTax Authority does not deny such allegation of the petitioner that theimpugned notices under Section 142(1) and subsequent orders have beenpassed due to communication gap according to him. Considering the facts and circumstances of the case and submissionof the parties, the aforesaid impugned notices under Section 142(1) and all subsequent orders are set aside and the matter is remanded back to therespondent Income Tax Authority concerned to pass a fresh order underSection 148A(d) of the Act after considering the petitioner’s objection dated30[th] March, 2022 in compliance of the earlier order of this Court dated 7[th]June, 2022 which has been issued in disregard by the respondent IncomeTax Authority which is not appreciated by this Court and it is expected thatin future the respondent Income Tax Authority will be cautious enough. With these observations and directions, this writ petition being WPO1632 of 2023 stands disposed of. TR/ (MD. NIZAMUDDIN, J.)