Bappa Das v. Income Tax Officer Ward 25(1) Kolkata And ORS

06. 06 . 2022 WPA 8996 of 2022 Bappa Das Vs.

Income Tax Officer, Ward 25(1), Kolkata & Ors.

BP Sl.37 Court No. 2.

Mr. Anandya Sen Mr. Gaurav Mathur Mr. Souvik Ghosh ..for the petitioner.

Mrs. Smita Das De ..for the respondent.

Affidavit of service filed in court today be kept with the record.

Heard learned advocates appearing for the parties. In this writ petition the petitioner has challenged impugned assessment order dated 30th March, 2022 under Section 140A(d) of the Income Tax Act, 1961 on the ground that the same was passed without considering and disposing its objection to the notice under Section 140A(b) of the act.

Mrs. Das De, learned advocate appearing for the respondent submits that such objection of the petitioner was not available in the official portal of the department. Mr. Sen, learned advocate appearing for the petitioner has produced the document which is the downloaded copy from the official portal showing that

before passing the aforesaid impugned order such objection was filed and it was very much available in the official portal of the department.

Mrs. Das Dey, learned advocate appearing for the respondent is not in a position to contradict this official document and considering this fact, I am of the view that interest of justice will be served if the impugned order dated 30th March, 2022 passed under Section140A(d) is set aside and the respondent-income tax authority is directed to pass a fresh order in accordance with law by considering and disposing the aforesaid objection of the petitioner dated 30th March, 2022 after observing principle of natural justice.

With this observation and direction, this writ petition being WPA 8996 of 2022 is disposed of. (Md. Nizamuddin, J. )