Shanit Agarwala v. Income Tax Officer, Ward 3(1), Malda & Ors

13.07.2023.PBSl. No.20. WPA 15526 of 2023 Shanit Agarwala VsIncome Tax Officer, Ward 3(1),Malda & Ors. Ms. Manju Manot,Ms. Anju Manot. … For the Petitioners.Mr. Smarajit Roychowdhury.. …….for the respondents. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order dated 22[nd] May, 2023, underSection 147 read with Section 144B of the Income TaxAct, 1961, relating to the assessment year 2013-14,which is an appellable order under the statute, but thequestion of violation of statutory provision underSection 143(2) of the Act, a notice under the saidsection, petitioner is entitled which has not beenissued in this case before passing impugned the orderunder Section 147 of the Act. Mr. Roychowdhury, learned advocate appearingfor the respondents is not a position to deny theallegation of non-issuance of notice under Section143(2) of the Act and as such in spite of the impugned order being an appellable order, this writ petition isbeing entertained and in view of the admitted positionof noncompliance of issuance of notice under Section143(2) of the Act, by the Assessing Officer, no usefulpurpose will be served by keeping this writ petitionpending and I am of the view that this can be disposedof at the motion stage without calling for affidavits. In view of the admitted factual and legal positionas discussed above, this writ petition being WPA15526 of 2023 is disposed of by setting aside theaforesaid impugned assessment order dated 22[nd]March, 2023 and the matter is remanded back to theAssessing Officer to proceed from the stage where suchirregularity of non-issuance of notice under Section143(2) has been committed and pass a fresh speakingorder in accordance with law after giving anopportunity of hearing to the petitioner or hisauthorized representative. In course of proceedingbefore the Assessing Officer, the assessee/petitionershall be entitled to raise all the points which has beenraised in this writ petition. With this observation and direction, this writpetition being WPA 15526 of 2023 is disposed of. ( Md. Nizamuddin, J.)