Pascal Switchcare India Private Limited v. Income Tax Officer, Ward 6(1), Kolkata And Ors

OD – 9 ORDER SHEET WPO/2200/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE PASCAL SWITCHCARE INDIA PRIVATE LIMITED VS INCOME TAX OFFICER, WARD 6(1), KOLKATA AND ORS BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 7[th] June, 2022. Appearance:Mr. Ananda Sen, Adv.Mr. Gaurav Mathur, Adv.Mr. Souvik Ghosh, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the U.O.I. The Court : Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned orderdated 6[th] April, 2022, under Section 148A(d) of the Income Tax Act,1961, relating to assessment year 2018-19 on the ground that the sameis bad in law and in total non-application of mind in view of a specificrecording by the respondent assessing officer in paragraph 5 of theaforesaid impugned order dated 6[th] April, 2022 that no compliance wasmade to the notice dated 19[th] March, 2022 issued under Section 148A(b)of the Act while it is on record as annexed to the writ petition thatpetitioner has filed its response on 30[th] March, 2022 against the aforesaid notice dated 19[th] March, 2022 and the department has dulyacknowledged receipt of the same by putting its stamp. Learned advocate appearing for the respondents is not in a positionto contradict or deny the aforesaid factual position which appears fromrecord. Considering the facts and circumstances of the case andsubmissions of the parties, this writ petition being WPO 2200 of 2022 isdisposed of by setting aside the impugned order dated 6[th] April, 2022and subsequent notice dated 8[th] April, 2022 under Section 148 of theIncome Tax Act and the matter is remanded back to the assessing officerconcerned to pass a fresh order under Section 148A(d) of the Act afterconsidering the objection of the petitioner dated 30[th] March, 2022 asappears at page 27 of the writ petition in accordance with law and aftergiving opportunity of hearing to the petitioner and issuance of noticeunder Section 148 of the Act will depend upon the outcome of the orderto be passed on the aforesaid objection of the petitioner. (MD. NIZAMUDDIN, J.) TR/