Orbit Projects Pvt ltd Vs ITO, Ward 5(1),Kolkata & Ors
Date-2nd March 2023
Sub-Whether an Assessing officer ignoring the judgement of Calcutta high court in the case of assessee itself issue a fresh notice u/s 148 disregarding the fact that the company in whose name the notice is issued is no longer in existence and for this very reason the earlier notice u/s 148 had been quashed.

Justice Nizamuddin came down upon heavily on Mr Bitan Roy, ITO Ward 5(1),Kolkata when the Ld Judge came to know that even though he had quashed the earlier notice u/s 148 issued in the name of Swastik promoters Pvt ltd (a company which had merged with the petitioner in the year 2019), a fresh notice u/s 148 was issued taking cognisance of the decision of Union of India Vs Ashish Agarwal. The conduct of the AO amounted to contumacious and total non application of mind and thus the Ld judge while quashing the notice u/s 148 for AY 2015-16 also imposed cost of Rs 20000/- to be recovered from the salary of the AO and to be paid to the petitioner and also directed that the order be communicated to the Pr CCIT, West Bengal and Sikkim for taking note of the order and affairs going on in the department.

The assessee was represented by Adv Avra Mazumdar, Adv Ramesh Patodia , Adv Megha Agarwal and Adv Samrat Das.

Ramesh Patodia
03-03-2023