SHREE RAMKRISHNA SISHU TIRTHA AD ANR vs. INCOME TAX OFFICER WARD NO 23(1) HOOGHLY AND ORS

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WPA/19557/2022HC CalcuttaWBCHCA038709202228 November 2022Author: HON'BLE JUSTICE MD. NIZAMUDDIN3 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal, considering the facts and circumstances, granted the petitioners liberty to make an appropriate representation before the concerned Income Tax Authority to address their grievances raised in the writ petition. This representation is to be filed within two weeks from the date of the order. Upon receipt, the authority is directed to consider and dispose of the representation in accordance with law, passing a reasoned and speaking order after affording an opportunity of hearing to the petitioners or their authorized representative, within four weeks of receiving the representation. Until the disposal of the representation, a status quo order is to be maintained with respect to the impugned order dated 13th April, 2022, for a period of eight weeks. The order of status quo will cease to have effect if the petitioners fail to file their representation within the stipulated time. The writ petition is disposed of with these observations and directions.

What were the facts?

The petitioners, Shri Ramkrishna Sishu Tirtha & Anr., have filed a writ petition challenging an order passed under Section 148A(d) of the Income Tax Act, 1961, dated 13th April, 2022, for the assessment year 2015-2016. The petitioners contend that the order was passed using a different PAN number which had already been surrendered, and the Income Tax Department was duly informed. The respondent Income Tax Authority argued that the petitioners had obtained two PAN numbers, and the proceedings were initiated concerning a valid PAN number during the transactions in question, with different names associated with each PAN.

What were the issues?

1. Whether the impugned order under Section 148A(d) of the Income Tax Act, 1961, dated 13th April, 2022, is liable to be quashed on the ground that it was passed in relation to a surrendered PAN number, despite the petitioners having informed the respondent Department of the surrender. Assessee's Contention: The order was passed using a different PAN number which had already been surrendered, and the Department was aware of this fact prior to the order being passed. Revenue's Contention: The petitioners had obtained two PAN numbers, and the proceedings were initiated concerning a PAN number that was valid during the transactions in question, with different names associated with each PAN.

Which sections of the Income-tax Act were involved?

Section 148A(d)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
28.11.2022 ks WPA 19557 of 2022 sl. 5 Shri Ramkrishna Sishu Tirtha & Anr. Vs Income Tax Officer, Ward 23(1), Hooghly & Ors. Mr. Sanjay Bhowmik, Mr. Indranil Banerjee, Mr. Subrata Mukherjee … For the Petitioners. Mr. Om Narayan Rai … For the Respondents. Mr. P.K. Dutt, Mr. S.K. Dutt, Mr. S. Banerjee … For the Respondent No.3. Supplementary affidavit filed by the petitioners be kept with the record. Heard learned Advocates appearing for the parties. By this writ petition, petitioners have challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 13th April, 2022 relating to the assessment year 2015-2016 on the ground that the same has been passed in a different PAN number, which has already been surrendered by the petitioners and proper intimation was give to the respondent Department in this regard before passing the aforesaid

impugned order. Mr. Rai, learned Advocate appearing for the respondent/Income Tax Authority submits that the petitioners had obtained two PAN numbers and the proceedings has been initiated relating to the PAN

2 number which was very much valid during the transactions in question and there are different names also in both the PAN numbers. Considering the facts and circumstances of this case, petitioners are given liberty to make an appropriate representation before the respondent, Income Tax Authority concerned for redressal of its grievances by urging the points raised in this writ petition. Such representation shall be filed by the petitioners within two weeks from date and if such representation is made by the petitioners within the time stipulated herein, the same shall be considered and disposed of in accordance with law by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioners or its authorised representative within four weeks from the date of receipt of such representation. Till the disposal of such representation to be made by the petitioner, there shall be an order of status quo with regard to the impugned order under Section 148A(d) of the Act dated 30th April, 2022 for a period of eight weeks from date. In case petitioners fail to make the representation within the time stipulated herein, this order will not have any force.

3 With these observations and directions, this writ petition is disposed of. ( Md. Nizamuddin, J. )

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