Dinesh Kumar Goyal, Huf v. The Income Tax Officer, Ward-34 (1), Kolkata & Ors

12.5.2023 ks WPA 20671 of 2022 sl. 6 With CPAN 646 of 2023 Dinesh Kumar Goyal, HUF VsThe Income Tax Officer, Ward-34 (1), Kolkata & Ors. Mr. R.N. Dutt,Ms. Sutapa Roy Chowdhury,Ms. Aratrika Roy,Mr. Anirban Chatterjee … For the Petitioner.Mr. Om Narayan Rai … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 28[th] July, 2022, under Section148A(d) of the Income Tax Act, 1961 and subsequentnotice under Section 148 of the Act relating to theassessment year 2017-2018, on the ground of violationof principles of natural justice by not providing thepetitioner opportunity of personal hearing in spite ofspecifically asking for the same. Mr. Rai, learned Advocate appearing for therespondents/Income Tax Authority is not in a positionto contradict the allegation of the petitioner that nopersonal hearing was provided to the petitioner. Considering the facts and circumstances of thecase and submission of the parities this writ petitionbeing WPA 20671 of 2022, is disposed of by settingaside the aforesaid impugned order dated 28t[h ]July, 2022 and subsequent proceedings solely on theground of violation of principle of natural justicewithout going into the merits of the aforesaidimpugned order and the matter is remanded back tothe Assessing Officer concerned to pass a fresh orderin accordance with law after giving an opportunity ofpersonal hearing to the petitioner or its authorisedrepresentative. Final order under Section 148A(d) ofthe Act will be passed within 12 weeks from the date ofcommunication of this order. In Re : CPAN 646 of 2023. In view of the order passed on 12[th] May, 2023, inWPA 20671 of 2022, the contempt application beingCPAN 646 of 2023, is disposed of without passing anyorder. ( Md. Nizamuddin, J. )