Suryabha Heights Private Limited v. Income Tax Officer, Ward 1(1), Kolkata & Ors

20.6.2023 ks sl. 10 ks WPA 11627 of 2023 Suryabha Heights Private Limited VsIncome Tax Officer, Ward 1(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Ramesh Kr. Patodia,Ms. Megha Agarwal,Mr. Suman Bhowmik,Mr. Samrat Das … For the Petitioner.Mr. Soumen Bhattacharya … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order under Section 148A(d) of the IncomeTax Act, 1961, dated 29[th] July, 2022, relating toassessment year 2013-14 and subsequent order underSection 147 of the Act dated 26[th] May, 2023, by way ofsupplementary affidavit. It appears from record thatin response to the notice under Section 148A(b) of theAct, petitioner has filed its objection against issuanceof the notice under Section 148A(b) of the Act onseveral grounds on merits including on the issue oflimitation. I have perused the aforesaid impugned orderunder Section 148A(d) of the Act and I find thatthough the Assessing Officer has specifically recordedall the objections raised by the petitioner in its letterdated 9[th] June, 2022, which was submitted along withall the relevant documents according to the Assessing Officer himself but I find that the Assessing Officer haspassed a totally non-speaking order by not at alldealing and discussing with any of the objectionsraised by the petitioner which the Assessing Officerhimself was recorded in his order under Section148A(d) of the Act. It is a well established principles oflaw that every judicial and quasi-judicial authority isbound to pass speaking order and a person is entitledto know the reason for rejecting and not accepting hisobjection or submission by an authority. On perusalof the aforesaid impugned order under Section 148A(d)of the Act, I am of the considered view that theaforesaid impugned order is patently a non-speakingorder and is not sustainable in law and accordinglythe aforesaid impugned order under Section 148A(d) ofthe Act and subsequent proceedings are set aside andthe matter is remanded back to the Assessing Officerconcerned for passing fresh speaking order underSection 148A(d) of the Act in accordance with law afterconsidering the objection raised and the documentsfiled by the petitioner, within a period of 12 weeksfrom the date of communication of this order. It is needless to mention that while proceeding anyfurther in the matter in passing fresh order underSection 148A(d) of the Act or any subsequent order shall be in accordance with law and after observingprinciples of natural justice. With this observation and direction this writpetition being WPA 11627 of 2023 is disposed of. ( Md. Nizamuddin, J. )