Siddharth Manpuria v. Income Tax Officer, Ward 49(1), Kolkata & Ors

21.06.2023PBSl. No.12. WPA 12137 of 2023 Siddharth Manpuria VsIncome Tax Officer, Ward 49(1),Kolkata & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das. … For the Petitioner.Mr. Prithu Dudhoria. …….for the respondents. Heard learned advocates appearing for theparties. By this writ petition petitioners have challengedthe impugned order dated 29[th] July, 2022, underSection 148A(d) of the Income Tax Act, 1961, relatingto the assessment year 2014-2015 and subsequentorder dated 25[th] May,2023 passed under Section 147of the Act during the pendency of the writ petition byway of supplementary affidavit. Petitioner submits thaton a wrong notion that since petitioner has filed thewrit petition challenging the impugned order underSection 148A(d) of the Act, he neither participated inthe proceedings subsequent to the proceeding underSection 148A(d) of the Act nor prayed for anyadjournment before the Assessing Officer for not proceeding with the matter during the pendency of thiswrit petition. Petitioner submits that in the interest ofprinciple of natural justice, petitioner should beallowed at least to participate in the proceedingsubsequent to the impugned order under Section148A(d) of the Act and notice under Section 148 of theAct. Considering the facts and circumstances of thecase and in the interest of natural justice, theimpugned assessment order under Section 147 of theAct dated 22[nd] May, 2023 is set aside and the matteris remanded back to the Assessing Officer concernedto proceed afresh from the stage of issuance of noticedated 29[th] July, 2022 under Section 148 of the Actand pass fresh assessment order under Section 147 ofthe Act by following due procedure of law within aperiod of 12 weeks from the date of communication ofthis order. With this observation and direction, this writpetition being WPA 12137 of 2023 is disposed of. ( Md. Nizamuddin, J.)