Amar Kumar Burnwal v. Deputy Director Of Income Tax(Investigation), Unit-6(2) & Ors

26.4.2023 ks WPA 6902 of 2023 sl. 8 Amar Kumar Burnwal VsDeputy Director of Income Tax(Investigation), Unit-6(2)& Ors. Mr. Rites Goel,Mr. Udayan Das Gupta … For the Petitioner.Mr. Vipul Kundalia,Mr. Amit Sharma … For the Income Tax Authorities. Affidavit-of-service filed by the petitioner be kept with the record. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 4[th] January, 2023, passed bythe Assessing Officer concerned which according to thepetitioner is in clear violation of the principle ofnatural justice and also in violation of the earlier orderof this court dated 12[th] December, 2022, in WPANo.25430 of 2022, by which the respondent/AssessingOfficer was specifically asked to give a personalhearing to the petitioner or his authorisedrepresentative which has not been done in this case.Without going into the merits of the aforesaidimpugned order, on the ground of violation of principleof natural justice, the aforesaid impugned order is setaside since Mr. Kundalia, learned Advocate appearingfor the respondents could not satisfy this court on theissue of giving opportunity of personal hearing to the petitioner before passing the aforesaid impugnedorder. Accordingly, aforesaid impugned order dated4[th] January, 2023 is set aside and the matter isremanded back to the Assessing Officer concerned topass a fresh order in accordance with law and bypassing a reasoned and speaking order after giving anopportunity of personal hearing to the petitioner or hisauthorised representative within four weeks from thedate of communication of this order. Petitioner is also at liberty to approach theAssessing Officer concerned in accordance with law forrelease of the seized money and items in question. Petitioner will also be entitled to take all the pointsraised in this writ petition before the Assessing Officerat the time of hearing. With this observation and direction this writpetition being WPA 6902 of 2023 is disposed of. ( Md. Nizamuddin, J. )