RATNA SARKAR vs. UNION OF INDIA AND ORS.

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WPA/9480/2022HC CalcuttaWBCHCA019927202224 June 2022Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal held that the impugned order dated March 30, 2022, passed under Section 148A(d) of the Income Tax Act, 1961, and the subsequent notice under Section 148 of the Act are not sustainable. The reasoning was based on the admitted fact that the notice under Section 148A(b) was sent to an old email address due to a mistake, and thus, the petitioner could not receive it. Consequently, the order passed without proper service of the prerequisite notice is vitiated. The Tribunal directed that a fresh copy of the notice under Section 148A(b) be served upon the petitioner within seven days. The petitioner is to file a reply within seven days of receipt. The respondents are to consider the petitioner's response and pass a fresh reasoned and speaking order under Section 148A(d) within four weeks of receiving the response, after providing an opportunity of hearing. No issue was expressly left undecided.

What were the facts?

The petitioner, Ms. Ratna Sarkar, filed a writ petition challenging an order dated March 30, 2022, passed under Section 148A(d) of the Income Tax Act, 1961. The petitioner contended that this order was passed without serving any notice under Section 148A(b) of the Act. The respondent Income Tax authorities acknowledged that a notice under Section 148A(b) was indeed issued, but it was sent to an old email address of the petitioner due to a mistake, preventing its receipt. The assessment year(s) are not explicitly stated in the judgment.

What were the issues?

1. Whether the order dated March 30, 2022, passed under Section 148A(d) of the Income Tax Act, 1961, is sustainable when no notice under Section 148A(b) was effectively served on the petitioner? The petitioner argued that the impugned order under Section 148A(d) was passed without proper service of the preceding notice under Section 148A(b), rendering it invalid. The revenue, through its submission, conceded that the notice under Section 148A(b) was issued to an old email address by mistake, which led to the petitioner not receiving it. The revenue did not present any counter-argument against the petitioner's primary contention regarding the lack of effective service.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

WPA 9480 OF 2022 24.06.2022

Sl no. 7

Ms. Ratna Sarkar Ct no. 2

- Vs - P.M.

Union of India & Ors.

Mr. Arijit Chakraborti, Mr. Ashis Kumar Mukherjee,

Mr. Prabir Bera

… for the petitioner

Mr. Soumen Bhattaharjee

… for the respondents

Heard learned advocates appearing for the parties. This writ petition has been filed by the petitioner being aggrieved by the impugned order dated 30th March, 2022 under Section 148A(d) of the Income Tax Act, 1961 passed without serving any notice under Section 148A(b) of the Act. Learned advocate appearing for the respondent Income Tax authorities submits that from record it appears that the notice under Section 148A(b) of the Act was issued but due to mistake it was issued in old E-mail address of the petitioner as a result the petitioner could not get the said notice. Considering the submission of the parties I am of the view that impugned order dated 30th March, 2022 under section 148A(d) of the Act and

2 subsequent notice under Section 148 of the Act are not sustainable and the same are accordingly set aside. Considering the submission of the parties I am of the view that interest of justice will be sub-served if a fresh copy of notice under Section 148A(b) of the Act is served upon the petitioner within seven days from date and the petitioner shall file reply/response to the same within seven days from the date of receipt of such notice and the respondents shall consider and dispose of the response to the notice under Section 148A(b) of the Act, to be filed by the petitioner and shall pass a fresh order under Section 148A(d) of the Act within four weeks from the date of receipt of such response or objection by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or her authorized representatives. With this observation and direction this writ petition being WPA 9480 of 2022 stands disposed of.

(Md. Nizamuddin, J.)

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