Vista Sales Private Limited v. The Assistant Commissioner Of Income Tax, Circle1(1), Kolkata & Ors

4.4.2023 ks WPA 6115 of 2023 sl. 14 Vista Sales Private Limited Vs The Assistant Commissioner of Income Tax, Circle1(1), Kolkata & Ors. Mr. Anurag Roy,Mr. Kushagra Shah … For the Petitioner.Mr. Om Narayan Rai … 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 30[th] July, 2022, relating toassessment year 2014-15 on the ground that the sameis totally non-speaking order and does not contain anyreference and discussion on the factual and legalissues raised by the petitioner in its objection dated14[th] June, 2022 against the notice under Section148A(b) of the Act. On perusal of the aforesaid impugned order underSection 148A(d) of the Act, I find that the allegation ofthe petitioner is substantially correct since nodiscussion and findings has been given in theaforesaid impugned order on the factual and legalissues raised by the petitioner in its objection dated14[th] June, 2022. Considering the facts and circumstances of thecase and in view of the discussion made above, the aforesaid impugned order dated 30[th] July, 2022 is setaside and the matter is remanded back to theassessing officer concerned to pas a fresh speakingand reasoned order in accordance with law, within aperiod of eight weeks from the date of communicationof this order after giving an opportunity of hearing tothe petitioner or its authorised representative. Till such final order is passed on the aforesaidobjection of the petitioner dated 14[th] June, 2022, therewill be no further proceedings in the matter. With these observations and directions, this writpetition being WPA 6115 of 2023 is disposed of. ( Md. Nizamuddin, J. )