Shivdarbar Marketing Private Limited v. Income Tax Officer Ward 5/1 And Ors

ORDER SHEETWPO/1127/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SHIVDARBAR MARKETING PRIVATE LIMITEDVSINCOME TAX OFFICER WARD 5/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 8[th] June, 2023. Appearance:Mr. Rites Goel, Adv.…For the PetitionerMr. Tilok Mitra, Adv.…For the Respondents The Court: Heard the learned advocates appearing for the parties. Supplementary affidavit and affidavit of service filed in Court be keptwith the record. By this writ petition petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 29[th] July, 2022relating to assessment year 2016-17 on the ground of violation of principlesof natural justice and the order being a non-speaking order not at all dealingwith any of the objections raised by the petitioner by its representationdated 3[rd] June, 2022 being annexure P-6 to the writ petition. I have perused the aforesaid impugned order. I find that the allegationof the petitioner that the order being a non-speaking order and not at alldealt with the objections/contentions raised by the petitioner in its aforesaidobjection, is substantially correct. Considering the facts and circumstances of the case and submissionsof the parties, this writ petition being WPO 1127 of 2023 is disposed of by setting aside the impugned order under Section 148A(d) of the Act andall subsequent proceedings and by remanding the matter back to theassessing officer concerned for passing a reasoned and speaking order afterdealing with the objections raised by the petitioner in its aforesaidrepresentation and after giving opportunity of hearing to the petitioner,within a period of twelve weeks from the date of communication of thisorder. (MD. NIZAMUDDIN, J.) TR/