Shree Ramniwas Goyal Memorial Trust And Anr v. Income Tax Officer (Exemption), Ward-1(1), Kolkata And Anr

OD 3 WPO 99 of 2020IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SHREE RAMNIWAS GOYAL MEMORIAL TRUST AND ANR.VERSUS INCOME TAX OFFICER (EXEMPTION), WARD-1(1), KOLKATA AND ANR. BEFORE: The Hon'ble JUSTICE SHEKHAR B. SARAF Date : 14[th] December, 2020. APPEARANCE:Mr. R.N.Dutt,Adv.Ms. Sutapa Roychoudhury,Adv.Mr. Abhijit Das,Adv. Mr. S.R.Choudhury,Adv.Mr. Soumen Bhattacharjee,Adv. The Court:- This is an application under Article 226 of theConstitution of India wherein the writ petitioner was aggrieved byinaction on the part of the respondent authorities in considering hisapplication under Section 154 of the Income Tax Act, 1961 made onJanuary 10,2020. I have heard Counsel appearing on behalf of both theparties. Counsel appearing on behalf of the respondent submits thatfrom 1[st] June, 2020 a new application form is required to be filled in forapplication under Section 154 of the Income Tax, 1961. However, on a perusal of the record, it is clear that the rectificationapplication was made by the petitioner prior to June, 2020 and,accordingly, the officer concerned, being the respondent no. 1 is directedto grant an opportunity of hearing to the petitioner and thereafter pass areasoned order with regard to the rectification application made by thepetitioner within a period of six weeks from the date of communication ofthis order. The reasoned order should be communicated to the petitionerwithin a period of four weeks. The writ petition is thus disposed of. Since no affidavits have been exchanged, the allegations containedin the writ petition are deemed not to have been admitted by therespondents. (SHEKHAR B. SARAF,J.)