Shri Ramkrishna Sishu Tirtha & Anr v. Income Tax Officer, Ward 23(1), Hooghly & Ors

28.11.2022 ks WPA 19557 of 2022 sl. 5 Shri Ramkrishna Sishu Tirtha & Anr. Vs Income Tax Officer, Ward 23(1), Hooghly & Ors. Mr. Sanjay Bhowmik,Mr. Indranil Banerjee,Mr. Subrata Mukherjee … For the Petitioners.Mr. Om Narayan Rai … For the Respondents.Mr. P.K. Dutt,Mr. S.K. Dutt,Mr. S. Banerjee … For the Respondent No.3. Supplementary affidavit filed by the petitioners bekept with the record. Heard learned Advocates appearing for the parties. By this writ petition, petitioners have challengedthe impugned order under Section 148A(d) of theIncome Tax Act, 1961 dated 13[th] April, 2022 relatingto the assessment year 2015-2016 on the ground thatthe same has been passed in a different PAN number,which has already been surrendered by the petitionersand proper intimation was give to the respondentDepartment in this regard before passing the aforesaidimpugned order. Mr. Rai, learned Advocate appearing for therespondent/Income Tax Authority submits that thepetitioners had obtained two PAN numbers and theproceedings has been initiated relating to the PAN number which was very much valid during thetransactions in question and there are different namesalso in both the PAN numbers. Considering the facts and circumstances of thiscase, petitioners are given liberty to make anappropriate representation before the respondent,Income Tax Authority concerned for redressal of itsgrievances by urging the points raised in this writpetition. Such representation shall be filed by thepetitioners within two weeks from date and if suchrepresentation is made by the petitioners within thetime stipulated herein, the same shall be consideredand disposed of in accordance with law by passing areasoned and speaking order and after giving anopportunity of hearing to the petitioners or itsauthorised representative within four weeks from thedate of receipt of such representation. Till the disposal of such representation to be madeby the petitioner, there shall be an order of status quowith regard to the impugned order under Section148A(d) of the Act dated 30[th] April, 2022 for a period ofeight weeks from date. In case petitioners fail to makethe representation within the time stipulated herein,this order will not have any force. With these observations and directions, this writpetition is disposed of. ( Md. Nizamuddin, J. )