Sudha Agarwal vs Union Of India And Ors
2022 Latest Caselaw 1759 Cal/2

OD - 4

                           ORDER SHEET
                          WPO/2260/2022
                  IN THE HIGH COURT AT CALCUTTA
                 CONSTITUTIONAL WRIT JURISDICTION
                           ORIGINAL SIDE

                           SUDHA AGARWAL
                                  VS
                       UNION OF INDIA AND ORS.


BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 15th June, 2022.
                                                                        Appearance:
                                                                 Mr. Rites Goel, Adv.
                                                                 ...For the Petitioner

                                                    Mr. Smarajit Roy Chowdhury, Adv.
                                                               ...For the Respondents

The Court : Heard learned advocates appearing for the parties.

In this writ petition, petitioner has challenged the impugned order

dated 31st March, 2022 under Section 148A of the Income Tax Act, 1961

and subsequent notice under Section 148 of the Act relating to

assessment year 2015-16. Petitioner submits that while passing the

aforesaid impugned order under Section 148A(d) of the Act, the assessing

officer concerned has not considered and dealt with her replies dated

22nd March, 2022 and 25th March, 2022. It appears on perusal of the

aforesaid impugned order that though no detailed discussion and

speaking order has been passed on the aforesaid objections but the

assessing officer concerned has given some reason for not being satisfied

with the aforesaid objections filed by the petitioner.

I am not inclined to entertain this writ petition and to interfere with

the aforesaid impugned order dated 31st March, 2022 but in course of

subsequent proceedings assessing officer concerned must take into

consideration the aforesaid objections dated 22nd March, 2022 and 25th

March, 2022 filed by the petitioner and in course of further proceedings

the assessing officer concerned shall consider the judgments petitioner

wants to rely before this Court in support of her contention.

In view of the discussion made above, this writ petition being WPO

2260 of 2022 is not entertained and accordingly the same is dismissed.

(MD. NIZAMUDDIN, J.) TR/