The Calcutta High Court, while quashing a non-speaking order passed by the income tax department under section 143 of the Income Tax Act, 1961 and directed the Assessing Officer re-consider the matter and pass a speaking order within 12 weeks.
The petitioner, Mr. Subhrotosh Majumdar has challenged the assessment on the ground that the principles of natural justice were violated and that the impugned assessment order is non-speaking order.
Justice Md. Nizamuddin found that the department was given an opportunity to produce the records/documents to show that any opportunity of personal hearing was given to the petitioner which they failed.
“On perusal of the impugned assessment order, I find the same is non-speaking also. Though this Court is very reluctant to entertain any writ petition against any assessment order which is an appealable order, but in view of patent violation of principles natural justice and assessment order being non-speaking, I am inclined to entertain this writ petition,” the Court said.
“Considering the submission of the parties, this writ petition being WPA No.9865 of 2021 is disposed of by setting aside the aforesaid impugned assessment order dated 26th March, 2021 with the direction upon the respondents/assessing officer concerned to pass the assessment order afresh in accordance with law after giving an opportunity of personal hearing to the petitioner within 12 weeks from the date of communication of this order. The formalities to be adopted by the petitioner for availing of opportunity of personal hearing shall be intimated by the assessing officer concerned to the petitioner,” the Court added.
Advocates Mr. Abhratosh Majumdar, Mr. Paritosh Sinha, Mr. Avra Mazumdar, Mr. Amitava Mitra, Ms. Mitul Dasgupta, Ms. Antara Chowdhury appeared for the petitioners.
Subhatosh Majumdar vs Union of India & Ors.
CITATION: 2022 TAXSCAN (HC) 227
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