Wb Ganapati Sponge Project Pvt. Ltd v. Income Tax Officer, Ward 1(1), Kolkata & Ors

06.09.2023PBSl. No.8. WPA 20172 of 2023 WB Ganapati Sponge Project Pvt. Ltd. VsIncome Tax Officer, Ward 1(1), Kolkata& Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das. … For the Petitioners.Mr. Amit Sharma.……for the respondents. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order dated 7[th] April, 2023, underSection 148A(d) of the Income Tax Act, 1961, relatingto the assessment year 2016-17 on the ground thatthe impugned order is non-speaking so far as its replydated 7[th] April, 2023 is concerned which was filed bythe petitioner after receiving theinformation/documents/material from the AssessingOfficer by its letter dated 29[th] March, 2023. Petitionersubmits that the aforesaid reply of the petitioner dated7[th] April, 2023, not only has not been considered anddiscussed rather even there is no reference of theaforesaid reply in the aforesaid impugned order. Without going into the merit of the aforesaid impugnedorder, on the ground of non-consideration of thepetitioner’s reply dated 7[th]April, 2023,by theAssessing Officer in its impugned order, the same isset aside and the matter is remanded back to theAssessing Officer to pass a fresh order under Section148A(d) of the Act after considering, dealing anddiscussing the reply of the petitioner dated 7[th] April,2023 and to pass a speaking order within eight weeksfrom the date of communication of this order.Petitioner may seek opportunity of personal hearing inaccordance with law before passing the impugnedorder. With the observation and direction, this writpetition being WPA 20172 of 2023 is disposed of. ( Md. Nizamuddin, J.)