Sainam Commercial Private Limited & Anr. v. Union of India & Ors
[Citation -2015-LL-1203-9]
Citation | 2015-LL-1203-9 |
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Appellant Name | Sainam Commercial Private Limited & Anr. |
Respondent Name | Union of India & Ors. |
Court | HIGH COURT OF CALCUTTA |
Relevant Act | Income-tax |
Date of Order | 03/12/2015 |
Judgment | View Judgment |
Keyword Tags | issuance of notice • speaking order |
Bot Summary: | Having heard the learned advocates for the parties and upon perusing the instant application, it appears that the subject matter of challenge in the instant writ petition is a notice dated 27th March, 2015, issued by the Assessing Officer under section 148 of the Income Tax Act, 1961. Immediately upon receipt of the said notice, the petitioner by a letter dated 13th April, 2015, requested the concerned Income Tax Officer, inter alia, to supply reasons for issuance of notice under section 148 of the Income Tax Act, 1961. The concerned Income Tax Officer provided reasons for issuance of the notice under section 148. 2 The issue in the instant case is whether the Assessing Officer is bound to dispose of the petitioner s response in respect of the reasons provided for issuance of notice under section 148 of the Income Tax Act, 1961. The answer is, the Assessing Officer is bound to consider and dispose of the petitioner s response by passing a speaking order, which evidently has not been done in the facts of the instant case. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing a speaking order. In view of the categorical observations made by the Supreme Court, as quoted hereinabove, the writ petition is disposed of with a direction upon the concerned Assessing Officer to pass a speaking order in respect of the petitioners 3 response to the reasons provided for issuance of notice under section 148 of the Income Tax Act, 1961, after affording adequate opportunity of hearing to the writ petitioner, as expeditiously as possible. |