Wpa v. Income Tax Officer, Ward 43(1), Kolkata & Ors

07-03-2022Item No.23 Subrata IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionAppellate Side WPA No.3256 of 2022Ashok Kumar Mundhra -vs- Income Tax Officer, ward 43(1), Kolkata & Ors. Mr. Anil Kumar Dugar Mr. Rajarshi Chatterjee Mr. Govind Jethalia …for the petitioner Heard learned advocate appearing for thepetitioner. In this writ petition, petitioner has challenged theimpugned notice under section 148 of the Income Tax Act,1961 dated March 31, 2021 relating to assessment year2015-16 without filing any objection to the same as perlaw settled by the Supreme Court in the case of GKNDriveshafts (India) Limited v. ITO & Ors. reported in 259ITR 19 according to which after receipt of the notice undersection 148 of the Act, an assessee is entitled to makeobjection to the same and the assessing officer concerned,without disposing of the same, cannot proceed and itclearly protects the interest of the assessee till suchobjection is disposed of. Learned advocate for the petitioner submits that inthis case question of jurisdiction of the assessing officerwho has issued the aforesaid notice is also involved andthis writ court should entertain the writ petition. Insupport of his contention, learned advocate for thepetitioner has relied upon a decision of the Supreme Courtin the case of Kolhapur Canesugar Works Ltd. & Anr. v.Union of India & Ors. reported in (2000) 2 SCC 536 : 2000SCC OnLine 300, particularly para.37 of the same. Considering the submission of the petitioner, thiswrit petition being WPA No.3256 of 2022 is disposed ofby giving liberty to the petitioner to make an objection tothe aforesaid impugned notice dated March 31, 2021under section 148 of the Income Tax Act, 1961 within twoweeks from date; and if such objection is made within thetime stipulated herein, respondent-assessing officerconcerned shall consider such objection in the light of thejudgement of the Supreme Court which petitioner wants torely, in accordance with law and by passing a reasonedand speaking order, after giving opportunity of hearing tothe petitioner or his authorised representative. [Md. Nizamuddin, J]