Anvil Cables Private Limited v. National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre, Delhi) And ORS.

OD 22 ORDER SHEET WPO 1019 of 2022

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE ANVIL CABLES PRIVATE LIMITED Vs NATIONAL FACELSSS ASSESSMENT CENTRE DELHI (EARLIER NATIONAL E-ASSESSMENT CENTRE, DELHI) & ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 1st March, 2022 (Via Video Conference) Mr. Abhratosh Majumder, Sr.Adv.

Ms. Swapna Das, Adv.

Mr. Siddharth Das, Adv.

...for the petitioner Mr. Smarajit Roy Chowdhury, Mr. Madhu Jana, Advs.

...for the respondents The Court: Heard learned advocates appearing for the parties. In this matter petitioner has challenged the impugned notice dated 29th March, 2021 under Section 148 of the Income-Tax Act, 1961 and it appears from record that against the said impugned notice petitioner has filed objection against the same which is still pending before the assessing officer concerned and in my view without allowing the respondent assessing officer to consider and dispose of the same, rushing to the Writ Court is not proper and I am not inclined to entertain this writ petition on this ground. However, the respondent assessing officer concerned is directed to consider and dispose of the aforesaid objection in accordance with

law and by passing a reasoned and speaking order and after giving opportunity of hearing to the petitioner or its authorised representative within eight weeks from the date of communication of this order.

With these observations and directions, this writ petition being WPO 1019 of 2022 is disposed of.

(MD. NIZAMUDDIN, J.) TR/