2026 (2) TMI 1314

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....aumen Bhattacharjee, Adv. Mr. Sujit Mitra, Adv. Mr. Ankan Das, Adv. Ms. Shradhya Ghosh, Adv. Mr. Raunak Seal, Adv. JUDGMENT PER OM NARAYAN RAI, J.:- 1. Affidavit of service filed in Court today be kept with the records. 2. This writ petition lays challenge to an order dated June 20, 2025 passed under Section 148A (3) of the Income Tax Act, 1961 and the consequential notice dated June 2....

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....d. 5. The Assessing Officer has, by the order impugned, rejected the petitioner's contention and held that the case at hand is fit for issuance of a reopening notice under Section 148 of the said Act of 1961. 6. Mr. Karla, learned Advocate appearing for the petitioner submits that the order impugned has been passed without considering the petitioner's reply. He has taken this Court through t....

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....ecord. 9. Although the Assessing Officer has extracted the petitioner's reply in verbatim, in the impugned order, yet not even one line has been spared by the Assessing Officer that would evince that he has bestowed any consideration to the said reply. The ultimate conclusion of reopening of the petitioner's case for re-assessment of his income for the assessment year 2021-22 is not based on an....

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....e petitioner is "Non-Filer" despite a reply clearly indicating an Income Tax Return having been filed for assessment year 2021-22 itself can be nothing else but product of non-application of mind. 11. Since the order impugned clearly evinces total non-application of mind, the same cannot withstand scrutiny under Article 226 of the Constitution of India. In such view of the matter, the order imp....