Assessee’s Right to file Objection was Deprived Of: Calcutta HC quashes Income Tax Order u/s 148A(d) [Read Order]

The Calcutta High Court has quashed an income tax order passed under 148A(d) of the Income Tax Act, 1961 on the ground that the assessee’s right to file objection was deprived of.

The petitioner, Aman Khetawat has challenged an income tax order under Section 148A(d) of the Income Tax Act, 1961 relating to the assessment year 2018-2019 on the ground that the same has been passed in violation of principle of natural justice by neither considering or rejecting the petitioner’s application for adjourment made on 23rd March, 2022 without considering the petitioner’s objection filed on 26th March, 2022 against the notice under Section 148A(b) of the Act before passing the impugned order.

The department argued before the Court that neither the adjournment application nor the objection of the petitioner was available in the official portal of the department.

Allowing the writ petition, Justice Md Nizamuddin held that “in the interest of justice that petitioner has been deprived of his right to file an objection against the notice under Section 148A(b) of the Act, the impugned order dated 26th March, 2022 under Section 148A(d) is set aside and the matter is remanded back to the Assessing Officer concerned to reconsider and pass a fresh order under Section 148A(d) of the Act after considering the petitioner’s objection, which was filed on 26th March, 2022 as appears at page 23 of the writ petition in accordance with law and by passing a speaking and reasoned order within four weeks from the date of communication of this order without granting any unnecessary adjournment to the petitioner.”

Mr. Rajarshi Chatterjee and Mr Rajkumar Banerjee appeared for the petitioners.

To Read the full text of the Order CLICK HERE

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