Sidharth Lakhotia vs Union Of Inia & Ors
2022 Latest Caselaw 2323 Cal

25.04.2022.
   p.b.
 Sl. No.40.
                            W.P.A. 6135 of 2022


                    Sidharth Lakhotia
                            Vs.
                    Union of Inia & Ors.


              Mr. Ejaz Khan,
              Mr. Dibyangshu Das,
              Mr. Debnath Mahato.
                              ........for the petitioner.


                    Learned advocate appearing for the petitioner is

              present and files affidavit of service.

                    None appears on behalf of the respondents.

In this matter, petitioner has challenged the

impugned notice dated 28th June, 2021 under Section 148

of the Income Tax Act, 1961 relating to the assessment

year 2017-18, on the ground that the same is illegal and

barred by limitation and is contrary to law declared by this

Court by judgment dated 17th January, 2022 in the case of

Bagaria Properties and Investments Private Limited &

Another Vs. Union of India & Ors. in WPO No.244 of 2021

and in the case of Manoj Jain Vs. Union of India in WPA

No.11950 of 2021. Petitioner submits that against the

aforesaid impugned notice, petitioner has filed an

objection on 9th January, 2021 before the Assessing Officer

concerned as appears at page 29 being Annexure P-3 to

the writ petition which has not been considered till date.

Considering the submission of the petitioner, this

writ petition being WPA No.6135 of 2022 is disposed of by

directing the respondents Assessing Officer concerned to

consider and dispose of the aforesaid objection dated 9th

January, 2022 filed by the petitioner in accordance with

law and by passing a reasoned and speaking order and

after taking into consideration the judgments of this Court

as referred hereinabove, within four weeks from the date of

communication of this order and the respondent Assessing

Officer will not proceed any further with the impugned

notice dated 28th June, 2021 till the disposal of the

aforesaid objection.

With the observation and direction, this writ petition

being WPA No.6135 of 2022 stands disposed of.

(Md. Nizamuddin, J.)