Rajadhiraj Commotrade Pvt. Ltd. v. The Income-tax Officer, Ward-1(4), Kolkata
|Rajadhiraj Commotrade Pvt. Ltd.
|The Income-tax Officer, Ward-1(4), Kolkata
|HIGH COURT OF CALCUTTA
|Date of Order
|statutory appeal • non-filing of return
|For Respondent The Court : The writ petitioner is aggrieved by the order dated 19th December, 2019 issued by the Assessing Officer(IV), Aayakar Bhawan, Kolkata. The principal grievance is that the writ petitioner has been charged with non- 2 filing of Returns for A.Y. 2012-13. The petitioner also submits that, contrary to the views of the assessing officer they have already submitted returns for the assessment year 2012-13. Per contra, counsel for the authorities submits that it is the petitioners themselves that have been using this allegedly unknown PAN number along with another PAN under the same identity and the order of the assessing authority was justified in law and in fact. Since serious allegations have been made by the petitioner against the assessing officer that border on misconduct, this Court is of the view that the matter should be dealt with suitably by the statutory appellate authority under Section 246 of the Income Tax Act. Leave is therefore granted to the petitioner to file a statutory appeal under Section 246, within a period of 30(thirty) days from date. The appellate authority, if necessary, shall take all 3 steps to investigate into the contentions on behalf of the assessing officer that two PAN numbers are being used by the same petitioner illegally and dues to the extent of Rs.9 Crore have accumulated against them.