M. P. BIRLA FOUNDATION EDUCATIONAL SOCIETY V. UNION OF INDIA AND ORS.

WPO/1011/2023

AI Insights

The case involves the M.P. Birla Foundation Educational Society challenging an order and subsequent notice issued under the Income Tax Act, 1961, for the assessment year 2016-17. The petitioner contended that they did not receive the notice under Section 148A(b), which prevented them from filing objections before the impugned order was passed. The respondent, Income Tax Authority, argued that notices were sent to different email addresses associated with the petitioner. The court, emphasizing the principles of natural justice, decided to set aside the impugned order and remand the case for re-assessment, ensuring the petitioner has a fair opportunity to respond.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 735440 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 12-05-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIPUL KUNDALIA; AMIT SHARMA; ANURAG ROY; UNEAZA ALI; ADITI SINGHANIA
• Assessee Lawyers: J P KHAITAN; PROTYUSH JHUNJHUNWALA; S RUDRA
• Keywords: Assessment Year; Impugned order; Natural Justice; Non-service of notice; Writ petition
• Section: 148; 148A(b); 148A(d)

Judgement Text

"OD –14 ORDER SHEET WPO/1011/2023 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE M.P. BIRLA FOUNDATION EDUCATIONAL SOCIETY VS UNION OF INDIA AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 12th May, 2023. Appearance: Mr. J.P. Khaitan,Sr. Adv. Mr. Protyush Jhunjhunwala, Adv. Mr. S. Rudra, Adv. …For the Petitioner Mr. Vipul Kundalia, Adv. Mr. Amit Sharma, Adv. Mr. Anurag Roy, Adv. Ms. Uneaza Ali, Adv. Ms. Aditi Singhania, Adv. …For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 31st March, 2023 under Section 148A(d) of the Income Tax Act, 1961 and subsequent notice under Section 148 of the Income Tax Act, 1961 relating to assessment year 2016-17 on the alleged ground of non-services of notice under Section 148A(b) of the Act and being not able to file any objection to the same before passing of the impugned order. Mr. Khaitan, learned senior advocate submits that its official e-mail address is [e-mail] as appears from the report filed relating to assessment year 2022-23. He also shows the same mail address from the petitioner’s profile in the income tax portal. 2 Mr. Kundalia, learned advocate representing the respondent Income Tax Authority opposes the submission of the petitioner by contending that there are two other e-mail addresses which are active in the ITBA portal which belonged to the petitioner and in those mail addresses the notice under Section 148A(b) of the Act has been sent before passing the aforesaid impugned order which Mr. Khaitan, learned senior advocate denies. Mr. Khaitan submits that those e-mail addresses available in ITBA are no more active. Without going into the disputes of service, considering the principles of natural justice by taking into consideration that admittedly petitioner could not get an opportunity to file any objection against notice under Section 148A(b) of the Act and opportunity of personal hearing even if the same was sent to the e-mail addresses if at all those were active, aforesaid impugned order under Section 148A(d) of the Act is set aside and the matter is remanded back to the assessing officer concerned to send the same notice again, under Section 148A(b) of the Act which according to the department has already been sent at the aforesaid e-mail addresses which has been recorded hereinabove, within four days from date and time to file objection to the same is extended by seven days from the receipt of such e-mail and on receiving the said objection to be filed by the petitioner, if petitioner prays for any personal hearing that should be given within two weeks from date of making such request for personal hearing and fresh order under Section 148A(d) of the Act shall be passed within eight weeks from the date of receipt of such objection, on merit and in accordance with law. 3 With these observations and directions, this writ petition being WPO 1011 of 2023 stands disposed of. (MD. NIZAMUDDIN, J.) TR/ 4 5 "