Tirupati Commercial v. Income Tax Officer, Ward- 43(1), Kolkata & Ors

1.8.2022 ks sl. 9 ks WPA 9145 of 2022 Tirupati Commercial Vs Income Tax Officer, Ward- 43(1), Kolkata & Ors. Mr. Sandip Choraria,Mr. Rajarshi Chatterjee,Mr. Gobinda Dey … For the Petitioner.Mrs. Smita Das De … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 31[st] March, 2022, underSection 148A(d) of the Income Tax Act, 1961 whichwas passed on the basis of notice dated 10[th] of March,2022 under Section 148A(b) of the Income Tax Act,1961 by which petitioner was asked to give response tothe said notice by 18[th] March, 2022. It is the case ofthe petitioner that petitioner has filed the response tothe said notice on 24[th] March, 2022, which has notbeen considered at all at the time of passing theimpugned order on 31[st] March, 2022. On perusal of the aforesaid impugned order dated31[st] March, 2022, I find that it is totally non-speakingone line order lacking any reason for rejection of thepetitioner’s response to the notice under Section148A(b) of the Act. Considering the facts and circumstances of thecase and submission of the parties, the impugned order dated 31[st] March, 2022 under Section 148A(d) ofthe Act is set aside and the matter is remanded backto the Assessing Officer concerned to pass a freshreasoned and speaking order in accordance with lawand after considering the petitioner’s aforesaidresponse/objection filed on 24[th] March, 2022, withinfour weeks from date. With this observation and direction this writpetition being WPA 9145 of 2022 is disposed of. ( Md. Nizamuddin, J. )