Calcutta High Court
Smt. Kusum Goyal vs Asst. Commissioner Of I. T on 24 November, 2010
Author: Soumitra Pal
Bench: Soumitra Pal
WP No. 1350 of 2010
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIOINAL WRIT JURISDICTION
ORIGINAL SIDE
Smt. Kusum Goyal
Versus
Asst. Commissioner of I. T.
Dy. Commissioner of I.T. of
Commissioner of I. T. & Anr.
Before:
The Hon'ble Justice Soumitra Pal
Date: 24th November 2010
Appearance:
Mr. R. N. Dutta, Advocate
Mr. Swapan Roychoudhury, Advocate
Affidavit of service filed today be kept on record.
In the writ petition the writ petitioner has challenged the notice
dated 23rd August 2010 issued by the Deputy Commissioner of Income
Tax, Circle - 54, Kolkata, respondent no.1, directing the petitioner to
produce documents, accounts and any other evidence which she may rely in support of the return filed. It appears that the petitioner on 4th November 2010 had issued a letter to the respondents alleging that the notice is illegal, invalid, inoperative and is in clear violation of the judgment dated 5th April 2010 passed in WP No. 1229 of 2009.
It appears that the instant writ petition was affirmed on 9th November 2010 and was filed soon thereafter.
2
In my view since a representation has been made on behalf of the petitioner, considering the facts and circumstances of the case, the writ petition is disposed of by directing the Deputy Commissioner of Income Tax, Circle - 54, Kolkata to dispose of the representation by passing a reasoned order to be communicated to the parties within a fortnight from the date of communication of this order after giving an opportunity of hearing to the petitioner and/or her representative.
I make it clear that I have not gone into the merits of the case and all points are left open to be dealt with by the Deputy Commissioner of Income Tax, Circle - 54, Kolkata.
Since the writ petition is disposed of at the stage of admission without calling upon the respondents to file affidavits, allegations made in the writ petition are deemed not to have been admitted by them.
There will be no order as to costs.
All parties are to act on a signed copy of the operative portion of this order on the usual undertakings.
Urgent certified photocopies of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities.
(Soumitra Pal, J.) R. Bose A.R.(CR).