Ross Electrical Works Pvt. Ltd v. Income Tax Officer, Ward

19.9.2022 ks WPA 19281 of 2022 sl. 10 Ross Electrical Works Pvt. Ltd. Vs Income Tax Officer, Ward No.10(1), Kolkata & Ors. Mr. Abhrotosh Mazumder,Mr. Avra Majumder,Mr. D. Ray,Mr. B. Gupta … For the Petitioner.Mr. Aryak Dutt … For the UOI. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 22[nd] July, 2022, under Section148A(d) of the Income Tax Act, 1961 relating toassessment year 2016-2017 on the basis of impugnednotice under Section 148A(b) of the Act dated 2[nd]June, 2022 against which an elaborateobjection/response was filed by the petitioner beingAnnexure P-11 to the writ petition which was servedupon the department on 20[th] June, 2022. On perusalof the aforesaid objections/response, I find that thepetitioner has raised a very pertinent legal issue ofjurisdiction of the Assessing Officer concerned ininitiating the impugned proceedings by applying theamended provisions of Section 149(1)(b) of the IncomeTax Act, 1961 which came into effect prospectivelyfrom 1[st] of April, 2022 after the order of the Hon’bleSupreme Court. I find from the impugned order under Section 148A(d) of the Act that it has not been properlydealt with or discussed by taking into considerationthe aforesaid amended provisions of Section 149(1)(b)of the Act which came into effect prospectively from 1[st]of April, 2022 which prima facie appears to haveapplied in the case of the petitioner retrospectively. Accordingly, the aforesaid impugned order dated22[nd] July, 2022 under Section 148A(d) of the Act andsubsequent notice under Section 148A(b) are set asideand the matter is remanded back to the AssessingOfficer concerned to pass a fresh order in accordancewith law by passing a reasoned and speaking orderafter giving an opportunity of hearing to the petitioneror its authorised representative and after taking intoconsideration the observation made in this order aswell as by taking into consideration the aforesaidnewly amended provision which came into effectprospectively from 1[st] of April, 2022. With this observation and direction, this writpetition being WPA 19281 of 2022 is disposed of. ( Md. Nizamuddin, J. )