KALYANI SARKAR vs. INCOME TAX OFFICER WARD NO 22(2) KOLKATA AND ORS

PDF · subscribers
WPA/9001/2022HC CalcuttaWBCHCA018888202209 June 2022Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal considered the submission of the parties. The revenue produced documentary evidence from the official portal of the department which demonstrated that a show-cause notice under Section 148A(b) of the Income Tax Act, 1961, was issued and served upon the petitioner before the impugned order under Section 148A(d) was passed. In light of this factual finding, the Court found no reason to entertain the writ petition. Therefore, the writ petition was dismissed. No specific finding was recorded on the merits of the assessment itself, as the dismissal was based on the procedural aspect of notice issuance.

What were the facts?

The petitioner, Kalyani Sarkar, challenged an order passed under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2018-2019. The challenge was based on the ground that the impugned order was passed without serving a notice under Section 148A(b) of the Act. The respondents, Income Tax Officer, Ward 22(2), Kolkata, and others, produced a document from the official portal of the department indicating that a show-cause notice under Section 148A(b) was indeed issued and served prior to the passing of the order under Section 148A(d). The writ petition was filed before the High Court.

What were the issues?

1. Whether the impugned order under Section 148A(d) of the Income Tax Act, 1961, for assessment year 2018-2019 is liable to be quashed on the ground of non-service of notice under Section 148A(b) of the Act. Assessee's contention: The petitioner argued that the impugned order under Section 148A(d) was passed without serving a notice under Section 148A(b) of the Act. Revenue's contention: The respondents produced a document from the official portal of the department showing that a show-cause notice under Section 148A(b) was issued and served before the impugned order was passed.

Which sections of the Income-tax Act were involved?

Section 148A(b),Section 148A(d)

AI-generated summary — verify with the full judgment below

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. )

More judgments on Section 148A(b)

All 524 judgments and leading authorities on Section 148A(b) →

Recent GST High Court judgments

Search GST case law →