Santosh Kumar Goenka v. The Income Tax Officer, Ward 44(2), Kolkata And Ors

ORDER SHEETWPO/2227/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SANTOSH KUMAR GOENKAVS THE INCOME TAX OFFICER, WARD 44(2), KOLKATA AND ORS. BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 14[th] June, 2022. Appearance: Mr. Anil Kumar Dugar, Adv.Mr. Rajarshi Chatterjee, Adv.Mr. Govind Tethalia, Adv.Mr. Gobinda Dey, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court : Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugnedorder dated 30[th] March, 2022, under Section 148A(d) of the IncomeTax Act, 1961, relating to assessment year 2018-19 which was passedpursuant to notice under Section 148A(b) of the Act dated 25[th] March,2022, on the ground that the aforesaid impugned order has beenpassed in violation of the provisions under Section 148A(b) of the Actby not granting clear seven days time to give response to the aforesaidnotice dated 25[th] March, 2022 and on perusal of the aforesaid notice Ifind that petitioner has been asked to give response to the aforesaidnotice dated 25[th] March, 2022 by 28[th] March, 2022 which is in clearviolation of the provisions under Section 148A(b) of the Act. Accordingto petitioner minimum seven days time has to be given for filingresponse to the same which has not been done in this case. Mr. Dutt, learned advocate appearing for the respondent is notin a position to contradict the aforesaid factual and legal positionwhich appears from record. Considering the submissions of the parties this writ petitionbeing WPO 2227 of 2022 is disposed of by setting aside the impugnedorder dated 30[th] March, 2022 under Section 148A(d) and subsequentnotice under Section 148 of the Act and the matter is remanded backto the assessing officer concerned for passing a fresh order afterconsidering the response to the notice under Section 148A(b) of theAct to be filed by the petitioner within seven days from date, inaccordance with law and by passing a reasoned and speaking orderand after providing opportunity of hearing to the petitioner or hisauthorised representative. In case petitioner fails to give reply withinthe time stipulated herein, the impugned order dated 30[th] March,2022 will stand revived. With these observations and directions, this writ petition standsdisposed of. (MD. NIZAMUDDIN, J.) TR/