Ram Awadh Hazarilal Shaw And Anr v. Income Tax Officers Ward

OD 8 WPO 117 of 2020IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE RAM AWADH HAZARILAL SHAW AND ANR.VERSUSINCOME TAX OFFICERS WARD NO. 37(3), KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE SHEKHAR B. SARAF Date : 4[th] January, 2021. APPEARANCE:Mr. Anil Dugar,Adv.Mr. Rajarshi Chatterjee,Adv.Mr. S.N.Dutta,Adv. The Court:-This is an application under Article 226 of theConstitution of India wherein the petitioner was aggrieved by anassessment order dated December 27, 2019 under Sections 144 readwith Section 147 of the Income Tax Act, 1961. The case of the petitioneris that certain notices sent by the income tax department was neverreceived by the petitioner and the final notice dated December 25, 2019(that was not received by the petitioner) only gave two days’ time to thepetitioner to submit documents. Counsel on behalf of the respondent submits that the initial noticeunder Section 148 was issued on May 23, 2018 and, subsequently,several notices have been issued to the petitioner. Without going into the merits of the case, this writ petition may bedisposed of by passing the following order: a)The petitioner undertakes not to raise the point of limitationwith regard to the subsequent order that would be passed inthe event the impugned order is set aside with a direction topass a fresh order;with regard to the subsequent order that would be passed inthe event the impugned order is set aside with a direction topass a fresh order; b)The assessing officer is directed to grant an opportunity ofhearing to the petitioner and thereafter pass an order within aperiod of six weeks from date. The petitioner is directed tosubmit a reply along with all his documents within two weeksfrom date. Upon receipt of the documents, notice of hearingshall be granted (at least three days’ notice);hearing to the petitioner and thereafter pass an order within aperiod of six weeks from date. The petitioner is directed tosubmit a reply along with all his documents within two weeksfrom date. Upon receipt of the documents, notice of hearingshall be granted (at least three days’ notice); c)In light of the above, the impugned assessment order isquashed and set aside with a direction upon the authority tocarry out a fresh assessment.quashed and set aside with a direction upon the authority tocarry out a fresh assessment. It is made clear that setting aside of the assessment order issubject to the condition that the petitioner shall not raise the pointof limitation in any proceeding henceforth. In the event such apoint is raised, the impugned assessment order shall revive.subject to the condition that the petitioner shall not raise the pointof limitation in any proceeding henceforth. In the event such apoint is raised, the impugned assessment order shall revive. (SHEKHAR B. SARAF,J.)