1 28-08-2026 AKG Ct. 654 WPA 8745 of 2025 S R Exports India & Anr. Vs. Union of India & Ors. Mr. Avra Mazumder, Ms. Alisha Das, Mr. Suman Bhowmik, Ms. Elina Dey, Ms. Rupomita Ghosh … for the Petitioners Mr. Prithu Dudhoria, Ms. Sukanya Dutta …for the Respondent The assessee is aggrieved by an assessment order dated March 20, 2025. By the assessment order, the assessing officer has made addition of Rs. 1,25,33,782/- on the assessee under Section 144B of the Income Tax Act, 1961. The assessee was initially a partnership firm carrying on business by the name of S R Exports (India). Subsequently, on September 12, 1998, the assessee was converted into a new company by the name of S. R. Taxim Pvt. Ltd.. S R Exports (India) had a PAN of its own and subsequently after dissolution, the said PAN was surrendered. A new PAN was applied for by the assessee in the name of S. R. Taxim Pvt. Ltd. The office of the CIT, Kolkata was served with a notice by the assessee on June 22, 2000 enclosing a copy of the dissolution of partnership deed and the memorandum of association and certificate of incorporation of the new 2 company i.e. S. R. Taxim Pvt. Ltd.. The assessee also annexed a copy of the new PAN allotment letter in favour of S R Exports (India). By a letter dated June 28, 2017, the assessee again wrote with the Commissioner of Income Tax Circle-61, enclosing the photocopy of the PAN Card of the erstwhile partnership firm asking for cancellation. On March 13, 2024, a notice was served on the assessee under Section 148 (a) (d) of the Income Tax Act, 1961. The assessee replied to the said notice by a letter dated March 15, 2024. Subsequently, the assessee was served with the order under Section 148 (a) (d) of the said Act dated March 31, 2024. Surprisingly, in the said order it was specifically stated that the assessee has not filed a Reply or complied with the show-cause notice issued under Section 148 (a) (d) of the said Act. The said order also says that the assessee has not replied to the said notice sent to the assessee. Upon perusal of the order, this Court also finds that at internal page 8 of the said order, the respondents have stated that the assessee did not comply with the show- cause notice dated March 13, 2024 till March 26, 2024. Although it appears from the records that the assessee did file a reply to the show-cause notice on March 15, 2024. Thereafter on July 25, 2024, a notice under Sub- Section 1 of Section 142 was served on the assessee. The assessee duly replied to the said notice on August 9, 2024 3 on the portal. On February 27, 2025, a further show-cause notice was served on the assessee asking him to show- cause as to why the proposed variation should not be made. In the said show-cause notice, it was asked as to why Rs. 1,25,33,782/- should not be added to the income of the assessee. The assessee duly replied to the said show-cause notice by two communications dated March 3, 2025, which were uploaded in the portal. It is also the case of the assessee that the assessment order was passed on March 20, 2025, without considering the detailed replies to the 148 (a) (b) and 148 (a) (d) and the show-cause notice given by the assessee to the authorities. It appears from the paragraph 4.3 of the assessment order dated March 20, 2025, that the respondents have stated that the assessee did not submit any admissible submission on the requisite issue. In such circumstances, the amount as mentioned in the show-cause notices was added to the income of the assessee by the assessment order. In view of the fact that the replies given by the assessee time to time and information provided by the assessee time to time to the respondents have not been considered by the respondents in the assessment order and therefore, it would be just and necessary that the respondents be directed to reconsider the case of the assessee in view of their written objections filed from time to time and pass a 4 fresh assessment order after giving an opportunity of hearing to the petitioner within a period of 8 (eight) weeks from the date of communication of this order. The impugned assessment order dated March 20, 2025, is accordingly set aside and remanded back. WPA 8745 of 2025 is accordingly disposed of. I have not gone into the merits of the matter and the authorities are at liberty to pass any order without being influenced by any observations made in this order. Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance with the requisite formalities. (Aryak Dutt, J.)