Sri Nimish Gadodia vs Union Of India & Ors
2022 Latest Caselaw 7940 Cal

30.11.2022.

p.b.

Sl. No.20.

WPA 24217 of 2022

Sri Nimish Gadodia Vs.

Union of India & Ors.

Mr. Kumarjit Banerjee, Ms. Sanchari Chakraborty, Advocate Tanishka Khandewal.

........for the petitioner.

Mr. Aryak Dutt.

.........for the UOI.

Heard learned advocates appearing for the parties.

This is the second writ petition arising out of the

same cause of action. It appears from record that earlier,

petitioner had filed a writ petition being WPA 20131 of

2022 which was disposed of on 20th September, 2022 by

this Court by passing the order directing the assessing

officer to afford an opportunity of personal hearing to the

petitioner and also to consider the judgment of the Hon'ble

Delhi High Court in the case of Prem Brothers

Infrastructure LLP Vs. National Faceless Assessment

Centre & Anr. In compliance of the said order, the

assessing officer has passed the impugned order dated

17th October, 2022 being Annexure P1 to the writ petition.

I have perused the same and appreciating the reasons

recorded therein, I am of the view that it is not a case

where no opportunity of hearing was given to the petitioner

before passing the impugned order or there is any violation

of principle of natural justice or the impugned order is

without jurisdiction. Furthermore, I find it is not a case

which falls under the category of cases of non-speaking

order and I find that the impugned order is well reasoned

order.

In view of the discussions made above, I am not

inclined to interfere with the aforesaid impugned order

dated 17th October, 2022. Accordingly, the writ petition

being WPA 24217 of 2022 is dismissed.

(Md. Nizamuddin, J.)