Miraj Creations Pvt Ltd v. Union Of India And ORS

OD -5 ORDER SHEET WPO/1607/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE MIRAJ CREATIONS PRIVATE LIMITED VS UNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 26th September, 2023.

Appearance:

Mr. Prakul Khurana, Adv.

Ms. Pooja Jewrajka, Adv.

Ms. Anjali Tulsian, Adv.

Ms. Vrinda Lakhotia, Adv.

...For the Petitioner Mrs. Smita Das De,Adv.

...For the respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 18th April, 2023 under Section 148A(d) of the Income Tax Act, 1961 and subsequent notice under Section 148 of the Act relating to assessment year 2019-20 on the ground that the same is non-speaking and in violation of principles of natural justice by not considering and discussing and dealt with its objection/reply to the show cause notice under Section 148A(b) of the Act where six objections were taken but only one has been dealt with and the rest have not been dealt with or discussed. Ms. Das De, learned advocate appearing for the respondent very fairly submits and on perusal of the impugned order it appears that the allegation of the petitioner is substantially correct that five objections raised in the reply were not considered and discussed at all.

Considering the facts and circumstances of the case and submission of the parties and in view of the admitted position that the impugned order does not contain any discussion or deal with the objection raised by the petitioner in its reply to the notice under Section 148A(b) of the Act, the impugned order under Section 148A(d) of the Act and subsequent notice under Section 148 are set aside and the matter is remanded back to the assessing officer concerned to pass a fresh order under Section 148A(d) of the Act in accordance with law and by passing a reasoned and speaking order on the objections raised by the petitioner against the notice under Section 148A(b) of the Act after giving opportunity of hearing to the petitioner or its authorised representative within a period of eight weeks from the date of communication of this order. With these observations and directions, this writ petition being WPO 1607 of 2023 stands disposed of.

(MD. NIZAMUDDIN, J.) TR/