Star Battery Ltd v. Assistant Commissioner Of Income Tax, Circle 7 (1) Kolkata And Ors

OD – 5 ORDER SHEET WPO/2123/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE STAR BATTERY LTD. VSASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7 (1)KOLKATA AND ORS. BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 18 MAY, 2022. Appearance:Mr. A. K. Duggar, Adv.Mr. R. Chatterjee, Adv.…for the petitionerMr. Vipul Kundalia, Adv.Mr. P. Dudhoria, Adv.…for the respondent The Court : In this matter, petitioner has challenged theimpugned notice under Section 154 of the Income Tax Act, 1961,dated 17[th] February, 2022 relating to assessment year 2017-2018 bycontending that the same is not sustainable in law. It appears at page 56 of the writ petition that against theimpugned show cause notice, petitioner has filed an objection/replyon 31[st] March, 2022 for dropping the impunged proceedings. Learnedadvocates for both the parties submit that the said objection is stillpending and has not been disposed of. Considering the submissions of the parties, I am of the viewthat this writ petition is premature since the aforesaid objection of thepetitioner dated 31[st] March, 2022 has not yet been disposed of or anyorder adverse to the petitioner has been passed on the aforesaid objection and, accordingly, this writ petition being WPO No.2123 of2022 is disposed of by directing the assessing officer concerned toconsider and dispose of the aforesaid objection of the petitioner dated31[st] March, 2022 against the impunged notice under Section 154 ofthe Act in accordance with law and by passing a reasoned andspeaking order and after giving opportunity of hearing to the petitioneror its authorised representative within eight weeks from the date ofcommunication of this order. This writ petition being WPO No.2123 of 2022 is accordinglydisposed of. (MD. NIZAMUDDIN, J.) A Dey