Pradip Kumar Jaiswal And Ors v. Income Tax Officer, Ward 37(1), Kolkata And Ors

OD –10 ORDER SHEET WPO/890/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE PRADIP KUMAR JAISWAL AND ORS. VSINCOME TAX OFFICER, WARD 37(1), KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 3[rd] May, 2023. Appearance:Ms. Sutapa Roy Choudhury, Adv.Mr. Abhijat Das, Adv.Ms. Aratrika Roy, Adv.Mr. Anirban Chatterjee, Adv.…For the PetitionerMr. S. Roy Chowdhury, Adv.…For the Respondents The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 10[th] March, 2023 passed under Section 147 of the Income Tax Act,1961 relating to assessment year 2018-19 on the ground that the same hasbeen passed in violation of Section 144B(6)(vii) of the aforesaid Act by notproviding any opportunity of hearing before passing the aforesaid impugnedorder under Section 147 of the Act. Mr. Roy Chowdhury, learned advocate representing the respondentIncome Tax Authority, by earlier order of this Court dated 28[th] April, 2023was asked to verify from record about the aforesaid allegation of thepetitioner. Mr. Roy Chowdhury on instruction submits that from record itappears that the aforesaid impugned order was passed without complianceof the formalities of providing opportunity of hearing to the petitioner as per Section 144B(6)(vii) of the aforesaid Act. Though this Court is very reluctantto interfere with any order under Section 143(3) or Section 147 of the Actsince the same is an appealable order but in this case admittedly therespondent Income Tax Authority has acted contrary to and in non-compliance of statutory provision of law and in view of this admitted legaland factual position, the aforesaid impugned order dated 10[th] March, 2023passed under Section 147 of the Act is set aside and the matter is remandedback to the assessing officer concerned to pass fresh order after complianceof the formalities of the aforesaid provision of Section 144B(6)(vii) of theaforesaid Act, within a period of three months from date. With this observation, this writ petition being WPO 890 of 2023stands disposed of. Learned advocates appearing for the parties shall communicate thisorder at once. (MD. NIZAMUDDIN, J.) TR/