Failure to consider Objections of Assessee: Calcutta HC quashes Revision Order-TAXSCAN

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By Rasheela Basheer – On March 24, 2022 6:30 am

Failure - Assessee - Calcutta HC - Revision Order - Taxscan

While quashing an order for revision under section 263 of the Income Tax Act, 1961, ground of failure to consider the objections raised by the assessee, the Calcutta High Court has directed the income tax department to re-consider the issue and pass a speaking order within 12 weeks.

Justice Md. Nizamuddin found that the department could not contradict the factual position that the Revisional Authority has not considered and given its own findings on the issues raised by the petitioner in the said written submission and the grounds of revision.

Quashing the order, the Court observed that “considering the submission of the parties and in view of the discussion made above, the impugned order dated 20th February, 2017 is set aside and the case is remanded back to the Revisional Authority concerned to consider afresh and pass a speaking order particularly dealing with the grounds raised by the petitioner in its revisional application and the issues and judgments referred in its written submission, within 12 weeks from the date of communication of this order. Respondent/Revisional Authority while passing a fresh order on the aforesaid revisional application will take an independent view without being influenced by any observation made in this order.”

M/s. A.J. Finance Pvt. Ltd. Vs Income Tax Officer, Ward No.8(1), Kolkata & Ors

CITATION: 2022 TAXSCAN (HC) 223To Read the full text of the Order CLICK HERE

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