Apeejay Tea Limited v. Deputy/Assistant Commissioner Of Income Tax, Circle 4(1),Kolkata And Ors

OD –2 ORDER SHEET WPO/1797/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE APEEJAY TEA LIMITED VS DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1),KOLKATA AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 7[th] December, 2023. Appearance : Mr. Abhratosh Majumder, Sr.Adv. Mr. Avra Majumder, Adv. Mr. Kausheyo Roy, Adv. Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. Ms. Alisha Das, Adv. …for the petitioner Mr. Om Narayan Rai, Adv.…for the respondent The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned noticesunder Section 142(1), 143(2), show cause notice dated 17[th] October, 2023and notice under Section 143(3) of the Income Tax Act, 1961 all related toassessment year 2016-17 being annexures P-12, P-13, P-14 and P-15 to thewrit petition on the ground of violation of principles of natural justice bygiving time to the petitioner to respond the same less than 24 hours whichare matters of record. It is well-settled position of law that opportunity ofhearing in observation of principles of natural justice always means effectiveopportunity of hearing and not a mere idle formality. Mr. Rai, learned advocate representing the respondent Income TaxAuthority could not contradict the aforesaid allegation of the petitionerwhich was substantiated from record. Considering the facts and circumstances of the case recordedhereinabove and submission of the parties, this writ petition being WPO1797 of 2023 is disposed of by quashing the aforesaid impugned ordersbeing annexures P-12, P-13, P-14 and P-15 to the writ petition. Therespondent assessing officer concerned shall be entitled to issue freshnotices in accordance with law. Affidavit of service filed in Court be kept with the record. TR/ (MD. NIZAMUDDIN, J.)