INNER WHEEL CLIB OF CENTRAL CALCUTTA vs. UNION OF INDIA AND ORS.

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WPA/9591/2022HC CalcuttaWBCHCA020138202209 June 2022Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

What did the High Court hold?

The Hon'ble High Court disposed of the writ petition by directing the concerned revenue authorities to dispose of the petitioner's representations/objections dated March 25, 2022, April 5, 2022, and April 25, 2022. The disposal is to be done in accordance with the law, by passing a reasoned and speaking order, and after providing an opportunity of hearing to the petitioner or its authorized representatives. This process is to be completed within four weeks from the date of communication of the order. The court further held that any further proceedings based on the impugned order dated April 4, 2022, and the subsequent notice under Section 148 will be contingent upon the final outcome of the consideration of the petitioner's representations. The allegations in the writ petition are deemed denied by the respondents as no affidavit was filed.

What were the facts?

The petitioner, Inner Wheel Club of Central Calcutta, has filed a writ petition challenging an order passed under Section 148A(d) of the Income Tax Act, 1961, dated April 4, 2022, pertaining to assessment year 2015-2016. The petitioner also challenges the subsequent notice issued under Section 148 of the Act. The primary ground for challenge is that the petitioner's representations/objections, filed on March 25, 2022, April 5, 2022, and April 25, 2022, were not considered by the revenue authorities before passing the impugned order. The writ petition was heard by the Hon'ble High Court.

What were the issues?

1. Whether the impugned order under Section 148A(d) of the Income Tax Act, 1961, dated April 4, 2022, and the subsequent notice under Section 148 of the Act are liable to be quashed on the ground that the petitioner's objections dated March 25, 2022, April 5, 2022, and April 25, 2022, were not considered. Assessee's Contention: The petitioner argues that the impugned order and notice are invalid because their representations, raising objections, were not taken into account by the revenue authorities prior to the passing of the order. The petitioner relies on the principle that objections must be duly considered. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, by not filing an affidavit, the respondents are deemed to have denied the allegations raised in the writ petition.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

WPA 9591 OF 2022 09.06.2022

Sl no. 29

Inner Wheel Club of Central Calcutta. Ct no. 2

- Vs - P.M.

Union of India & Ors.

Mr. Narayan P. Jain,

Ms. Asha G. Gutgutia

… for the petitioner

Ms. Smita Das De

… 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 4th April, 2022, relating to assessment year 2015-2016 and subsequent notice under Section 148 of the Act on the ground that the petitioner’s representation/objections dated 25th March, 2022 appears at page 39 of the writ petition, 5th April, 2022 as appears at page 57 of the writ petition and 25th April, 2022 as appears at page 59 of the writ petition have not been considered or taken into account before passing the aforesaid impugned order dated 4th April, 2022. Considering the submissions of the parties this petition being WPA 9591 of 2022 is disposed of by directing the authorities concerned to dispose of the aforesaid representation/objection dated 25th March,

2 2022, 5th April, 2022 and 25th April, 2022 in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing of the petitioner or it’s authorized representatives within four weeks from the date of communication of this order. Further proceeding on the basis of aforesaid order dated 4th April, 2022 under Section 148A(d) of the Act and subsequent notice under Section 148 of the Act will depend upon the final outcome of the aforesaid representation. Since this writ petition has been disposed of without calling for affidavit, all the allegations raised in this writ petition are deemed to have been denied by the respondents. With this observation and direction, this writ petition stands disposed of.

(Md. Nizamuddin, J.)

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