Rakesh Singh v. Income Tax Officer Ward 62(1), Kolkata & Ors

26.06.2023.PBSl. No.9. WPA 12133 of 2023 Rakesh Singh VsIncome Tax OfficerWard 62(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Ramesh Kr. Patodia,Ms. Megha Agarwal,Mr. Samrat Das,Mr. Suman Bhowmik,… For the Petitioner.Mr. Om Narayan Rai.……..for the respondent. Heard both the parties. By this writ petition, petitioner has challengedthe impugned order dated 29[th] July, 2022, underSection 148A(d) of the Income Tax Act, 1961, relatingto the assessment year 2014-15 and subsequent orderunder Section 147 of the Act, dated 29[th] May, 2023,which was passed during the pendency of this writpetition. The main grievance of the petitioner in this writpetition is that the very similar nature of receipt ofinsurance was exempted from income by the AssessingOfficer in the case of his brother and in spite of givingdetails of the case of his brother, case of the petitionerhas not been considered. Petitioner has filed all the relevant document before this Court by way ofsupplementary affidavit, but the same were not filedbefore the Assessing Officer and as such the samecould not be taken into consideration by the AssessingOfficer. Petitioner submits that petitioner has notparticipated in the proceeding subsequent to the orderunder Section 148A(d) of the Act. Considering the facts and circumstances of thecase and submission of the parties and without goinginto the merit of the aforesaid impugned assessmentorder under Section 147 of the Act, dated 29[th] May,2023, in the interest of natural justice, the aforesaidimpugned order dated 29[th] May, 2023 is set aside andthe matter is remanded back to the Assessing Officerconcerned to pass a fresh assessment order by givingan opportunity of hearing to the petitioner or hisauthorized representatives, if such documents are filedby the petitioner within two weeks from date and theAssessing Officer concerned shall pass a freshassessment order under Section 147 of the Act bytaking into consideration those document, within 8weeks from the date of receipt of such documents aftergiving an opportunity of hearing to the petitioner or hisauthorized representatives. In case of failure on thepart of the petitioner to file the documents as indicated herein within the time stipulated this order will nothave any force. With this observation and direction, this writpetition being WPA 12133 of 2023 is disposed of. ( Md. Nizamuddin, J.)