Kalyani Sarkar v. Income Tax Officer Ward No 22(2) Kolkata And ORS

9.6.2022 ks WPA 9001 of 2022 sl. 23 Kalyani Sarkar Vs Income Tax Officer, Ward 22(2), Kolkata & Ors. Mr. Promit Majumder ... For the Petitioner.

Mr. Om Narayan Rai ... For the Respondents.

Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 26th March, 2022 relating to assessment year 2018-2019 on the ground that the same has been passed without serving notice under Section 148A(b) of the Act.

Learned Advocate appearing for the respondents/ Income Tax authorities produces a document downloaded from the official portal of the department which shows that show-cause-notice under Section 148A(b) of the Act was issued and served by the respondent before passing the impugned order under Section 148A(d) of the Act.

In view of this fact, I am not inclined to entertain this writ petition and accordingly this writ petition being WPA 9001 of 2022 is dismissed.

( Md. Nizamuddin, J. )