Btl Epc Limited v. Assistant/Deputy Commissioner Of Income Tax, Circle1(1), Kolkata & Ors

22.8.2023 ks WPA 18261 of 2023 sl. 5 BTL EPC Limited Vs Assistant/Deputy Commissioner of Income Tax, Circle1(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Ramesh Kr. Patodia,Ms. Megha Agarwal … For the Petitioner.Mr. Prithu Dudhoria … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 28[th] April, 2023, under Section148A(d) of the Income Tax Act, 1961 relating to theassessment year 2016-17 on the ground of violation ofprinciples of natural justice by not providing thepetitioner the statement of two witnesses named SriRomy Patni and Kailash Kumar Patwari upon whichthe Assessing Officer has relied in the impugned orderunder Section 148A(d) of the Act though reference ofstatements of those witnesses has been given in theAnnexure to the notice under Section 148A(b) of theAct. Mr. Dudhoria, learned Advocate appearing for therespondents submits that the department has enoughmaterial on the basis of investigation and statementsof the aforesaid two witnesses, which clearly show the unaccounted transactions took place between thepetitioner and those two witnesses. Without going into the merits and relevancy ofthose statements, only on the ground of violation ofprinciples of natural justice by not providing thepetitioner the statements of those aforesaid twowitnesses, the aforesaid impugned order dated 28[th]April, 2023, under the Section 148A(d) of the Act is setaside and the matter is remanded back to theAssessing Officer concerned to pass a fresh speakingorder after considering the reply/response of thepetitioner on the statements of the aforesaid twowitnesses which have been handed over by Mr.Dudhoria, learned Advoate appearing for therespondents to Mr. Mazumder, learned Advocateappearing for the petitioner. Petitioner will be atliberty to file any objection or exception to thosestatements within two weeks from date and theAssessing Officer concerned shall consider and pass afresh reasoned order in accordance with law aftergiving an opportunity of hearing to the petitioner or itsauthorised representative, within a period of fourweeks from the date of receipt of such objection orexception. If no such objection or exception is filed bythe petitioner within the time stipulated herein, thisorder will not have any force and the aforesaid impugned order dated 28[th] April, 2023, under Section148A(d) of the Act shall stand revived. With this observation and direction this writpetition being WPA 18261 of 2023 is disposed of. ( Md. Nizamuddin, J. )