M/S Himadri Speciality Chemical ... vs Union Of India And Ors
2022 Latest Caselaw 1422 Cal/2

OD - 54

                            ORDER SHEET
                           WPO/1819/2022
                   IN THE HIGH COURT AT CALCUTTA
                  CONSTITUTIONAL WRIT JURISDICTION
                            ORIGINAL SIDE

                 M/S HIMADRI SPECIALITY CHEMICAL LTD
                                  VS
                        UNION OF INDIA AND ORS.

BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN

Date : 18th April, 2022.

Appearance:

Mr. J.P. Khaitan, Sr. Adv.

Mr. S. Kejriwal, Adv.

Ms. Ananya Rathi, Adv.

...For the Petitioner

Mr. Smarajit Roy Chowdhury, Adv.

...For the U.O.I.

The Court : Heard Learned Counsel appearing for the parties.

In this matter, petitioner has challenged the impugned

assessment order dated 28th February, 2022, under Section 147 read

with Section 143 (3) of the Income Tax Act, 1961 relating to

assessment year 2017-18 on the ground of violation of principles of

natural justice. Mr. Khaitan, learned senior advocate appearing for the

petitioner also takes a point that his objection to the proceeding under

Section 147 of the Act was not considered properly and by not dealing

with the judgment relied upon by him, however, since after the

rejection of the objection of the petitioner, matter was proceeded

further and final assessment order was passed, I am not inclined to

interfere with the impugned order of rejection of the petitioner's

objection at this stage since final assessment order has already been

passed. However, considering the submission of the petitioner that

show cause notice dated 19th January, 2022 by which petitioner was

asked to give response by 27th January, 2022, application for

adjournment by the petitioner dated 27th January, 2022 was made as

appears at page 239 of the writ petition which was neither considered

nor rejected before passing the final assessment order and in the

impugned assessment order also there is no reference to the aforesaid

adjournment petition made by the petitioner, before the assessing

officer, which should have been considered by the assessing officer

before passing the assessment order.

Without going into the merit of the assessment order, solely on

the ground of violation of principles of natural justice by not

considering the adjournment petition and not affording the petitioner

opportunity to make submission to notice under Section 147 of the

Act which petitioner asked for, the assessment proceeding the

impugned assessment order has been passed, the impugned

assessment order dated 28th February, 2022 is set aside and the case

is remanded to the assessing officer to pass a fresh assessment order

after observing principles of natural justice by giving adequate

opportunity to the petitioner to represent its case in the course of

regular assessment proceeding. Petitioner will be entitled to take all

the points in course of the assessment proceeding, before the

assessing officer, which has been taken in this writ petition.

It is expected that assessing officer will pass the assessment

order expeditiously without granting any unnecessary adjournment to

the petitioner.

With these observations, this writ petition stands disposed of.

(MD. NIZAMUDDIN, J.) TR/