Glorious Vincom Pvt. Ltd vs Union Of India & Ors
2022 Latest Caselaw 7856 Cal

28.11.2022.
   p.b.
 Sl. No.15.

                    WPA 22936 of 2022


                    Glorious Vincom Pvt. Ltd.
                           Vs.
                    Union of India & Ors.



              Mr. Avra Mazumder,
              Mr. Binayak Gupta.
                              ........for the petitioner.

              Mr. Tilak Mitra.
                                 ........for the respondent.

Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the

impugned order under Section 147 read with Section 144B

of the Income Tax Act, 1961 dated 29th March, 2022

relating to assessment year 2015-16 that the same has

been passed without considering and disposing the

objection of the petitioner dated 25th March, 2022 filed

after receiving the recorded reason furnished by the

Assessing Officer concerned. Petitioner submits that the

aforesaid impugned order and subsequent order and

proceedings are bad in law in view of the law laid down by

the Hon'ble Supreme Court in the case of GKN Driveshafts

(India) and petitioner also relies on a reported judgment of

this Court in the case of Saroj Jalan Vs. Union of India

reported in (2022) 143 taxmann.com 33 (Calcutta). On

perusal of the aforesaid impugned order, I find that the

allegation of the petitioner is substantially correct in the

sense that petitioner's objection to initiation of proceeding

under Section 147 and issuance of notice under Section

148 of the Act has neither been considered nor rejected.

Considering the facts and circumstances of this case

and submission of the parties, I am inclined to set aside

the aforesaid impugned order under Section 147 read with

Section 144B of the Income Tax Act, 1961 and subsequent

proceedings thereafter and the matter is remanded back to

the Assessing Officer concerned to pass a fresh speaking

order in accordance with law after giving an opportunity of

hearing to the petitioner or his authorized representatives

within 8 weeks from the date of communication of this

order. Any subsequent proceeding in the matter will

depend upon the final outcome of the order to be passed

on the aforesaid objection of the petitioner against the

notice under Section 148 of the Act.

With this observation and direction, this writ

petition being WPA 22936 of 2022 stands disposed of.

(Md. Nizamuddin, J.)