Calcutta High Court
Shrivin Pharma Pvt. Ltd vs Union Of India & Ors on 19 June, 2025
OD-11
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTI0N
ORIGINAL SIDE
WPO/251/2025
SHRIVIN PHARMA PVT. LTD.
VERSUS
UNION OF INDIA & ORS.
BEFORE :
THE HON'BLE JUSTICE RAJA BASU CHOWDHURY
Date : 19th June, 2025.
Appearance :
Mr. Anujit Mookherjee, Adv.
Mr. Pritish Chandra, Adv.
....for the petitioner
Mr. Amit Sharma, Adv.
...for the respondents
1. The present writ petition has been filed, inter alia, for a direction upon the
respondents to process the revised income tax return filed by the petitioner
for the assessment year 2018-19 as also for a declaration that the demand
raised by the respondents dated 21st February, 2024 as would appear from a
print out of the screen shot of the portal appearing at page 46 of the writ
petition be declared null and void.
2. It is the case of the petitioner that although the petitioner had corresponded
with the Assessing Officer and the Central Processing Center, none could
afford the petitioner with the basis of such demand and such fact would
corroborate from the print out of the screen shot of the grievance resolution
appearing at page 47 of the writ petition wherein the explanation of the
department has been recorded as follows:-
“Dear Sir,
With reference to the above demand we have to inform you that we have unable
to download the demand notice in respect of above cited two demand from out
I.T. portal by login process.
2
The flag of download demand notices are inactive.
Until and unless notice will not receive we are unable to give the response for the
same via our I.T. portal.
Therefore, you are requested to please send us the demand notice/detail
computation and CPC order u/s. 143(1B) so that we may take proper step
against the demand raised.
Hope you will co-operate in the matter and will send the Demand
Notice/Computation/Order u/s. 143(1B.”
3. Since then the petitioner had further corresponded and ultimately the
department on 2nd May, 2024, observed that the grievance of the petitioner
was closed with the following observation:
“In the instant case, Order u/s. 143(1B) of the IT Act, 1961 was passed by CPC,
Bangalore on 21.02.2024. But no such order has been found in the ITBA
Systems. You are therefore requested to communicate to CPC, Bangalore and E-
filing portal team in this regard.”
4. Having heard learned Advocates appearing for the parties and considering
the materials on record and noting the above, I am of the view that Mr.
Sharma, learned Advocate representing the respondents should take proper
instruction in the matter.
5. Accordingly, let this matter appear for further consideration in the monthly
list of July, 2025.
(RAJA BASU CHOWDHURY, J.)
akg/