Pawan Kumar Bansal, Huf v. Income Tax Officer, Ward

19.06.2023. p.b.Sl. No.14. WPA 11162 of 2023 Pawan Kumar Bansal, HUF Vs. Income Tax Officer, Ward No.44(1)& Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das. Mr. Suman Bhowmik, ……..for the petitioner. Mr. Aryak Dutt. ……..for the respondent. Heard learned advocates appearing for the parties.By this writ petition, petitioner has challenged theimpugned order dated 28[th] June, 2022 under Section148A(d) of the Income Tax Act, 1961 and all subsequentproceedings, inter alia, on the ground that the impugnedorder under Section 148A(d) of the Act was passed inviolation of criteria laid down under Section 151(ii) of theAct by not taking approval from the “specified authority”. By Dutt, learned advocate appearing for therespondents-income tax authorities could not producerelevant record to show that before passing the impugnedorder under Section 148A(d) of the Act, approval from the“specified authority” under Section 151(ii) of the Act wastaken. Considering the facts and circumstances of the caseas appears from record and submissions of the parties,this writ petition is disposed of by setting aside theaforesaid impugned order under Section 148A(d) of the Actand all subsequent proceedings and the matter isremanded back to the assessing officer concerned to passfresh order under Section 148A(d) of the Act in accordancewith law by proceeding from the stage where theirregularity of not taking approval from the “specifiedauthority” has been committed. The whole assessmentproceedings shall be concluded and the final order shall bepassed within 12 weeks from the date of communication ofthis order in accordance with law and after observingprinciple of natural justice. With this observation and direction, this writpetition being WPA 11162 of 2023 is disposed of. (Md. Nizamuddin, J.)