Calcutta High Court (Appellete Side)
Ct No. 2 vs P.M. Income Tax Officer on 27 September, 2022
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
WPA 19557 OF 2022
27.09.2022
Sl no. 7 Shree Ramkrishna Sishu Tirtha & Anr.
Ct no. 2 - Vs -
P.M. Income Tax Officer, Ward 23(1), Hooghly & Ors.
Mr. Sanjay Bhowmik,
Mr. Indranil Banerjee,
Mr. Subrata Mukherjee
.... For the petitioner
Mr. Om Narayan Rai,
Mr. Piyas Chowdhury
... for Union of India
Mr. P.K. Dutt,
Mr. S.K. Dutt,
Mr. S. Banerjee
... for respondent No. 3
Heard learned advocates appearing for the parties.
By this writ petition the petitioners have challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961, dated 13th April, 2022 relating to assessment year 2015-2016 and subsequent notice under Section 148 of the Act on the ground that the same has been passed under PAN No. AAHAS9408E which has already been surrendered by the petitioner as appears at page 56 of the writ petition by a representation dated 28th March, 2017 and it was duly acknowledged by the office of the assessing officer concerned and even in this assessment year 2015-2016 the return was filed under the old PAN No. AAHAS9409F and intimation 2 was under Section 143(1) has been issued by accepting the said return relating to assessment year 2015-2016.
Petitioners submit that even in subsequent years assessee petitioners have filed returns under the old existing PAN but strangely the Assessing Officer has issued the impugned notice under Section 148A(b) of the Act under the aforesaid surrendered PAN number and the petitioners' objection to the same was even not considered while passing the impugned order under Section 148A(d) of the Act.
Petitioners shall file a supplementary affidavit annexing the return and assessment orders subsequent to the assessment year 2015-2016 to show that the same were under the old PAN.
Considering the facts and circumstances of the case, I am of the view that petitioners have been able to make out a prima facie case for an interim order in the matter.
Let there be an order of status quo on the impugned order dated 13th April, 2022 under Section 148A(b) of the Act and subsequent under Section 148 of the Act till 30th November, 2022 or until further order whichever is earlier.
3
Petitioners shall file supplementary affidavit by 7th November, 2022 and list this matter under the Listed Motion on 14th November, 2022.
(Md. Nizamuddin, J.)