Wp/11047/2022 Of Agrawal Petrolium Co v. Principal Commissioner Of Income Tax 1

Signature Not Verified SAN Digitally signed by VAISHALI AGRAWALDate: 2022.07.01 16:36:36 IST 1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR BEFORE HON'BLE SHRI JUSTICE SUJOY PAUL &HON'BLE SHRI JUSTICE PRAKASH CHANDRA GUPTAON THE 30[th] OF JUNE, 2022 WRIT PETITION No. 11047 of 2022 Between:-AGRAWAL PETROLIUM CO. THROUGH ITSPARTNER SMT. BHAVANA AGRAWAL D/O SHRIJAGDISH PRASAD AGRAWAL AGED ABOUT 47YEARS PLOT NO.9 NAPIER TOWN JABALPUR(MADHYA PRADESH) -482002OCCUPATION BUSINESS .....PETITIONER (BY SHRI SAPAN USRETHE, ADVOCATE )AND 1.PRINCIPAL COMMISSIONER OF INCOME TAX 1THROUGH CENTRAL REVENUE BUILDINGNAPIER TOWN JABALPUR (MADHYA PRADESH) 2.INCOME TAX OFFICER WARD 2(1) AAYAKARBHAWAN, NAPIER TOWN JABALPUR (MADHYAPRADESH) .....RESPONDENTS (BY SHRI SANJAY LAL, ADVOCATE ) This petition coming on for hearing this day, JUSTICE SUJOY PAUL passed the following: ORDER With the consent finally heard. The main grievance put forth is that when petitioner received a noticeunder Section 148A(b) of Income Tax Act, the petitioner filed a reply on15.03.2022 but the same was not considered by the respondent. Learned counsel for the parties by placing reliance on para-3 and 6 of the Signature Not VerifiedSAN Preliminary submissions filed on behalf of respondents jointly urged thatindisputably petitioner's reply escaped notice of the respondents while passingorder under Section 148A(d) of Income Tax Act, 1961. It is agreed thatimpugned order dated 27.03.2022 (Annexure P/10) may be set side because ofaforesaid procedural impropriety of not considering the reply and liberty maybe reserved to the department to pass a fresh order in accordance with law afterconsidering the reply. In view of aforesaid stand of parties, the impugned order dated27.03.2022 is set aside. Liberty is reserved to pass a fresh order in accordancewith law after considering the reply. The consequential notice dated 29.03.2022(Annexure P/11) is also set aside by reserving aforesaid liberty. It is made clear that this Court has not expressed any opinion on themerits of the case. With the aforesaid observation, the writ petition stands allowed and disposed off. (SUJOY PAUL) JUDGE (PRAKASH CHANDRA GUPTA)JUDGE vai