Howrah Gases Limited v. Assistant Commissioner Of Income Tax, Circle-1(1), Kolkataand Ors

OD –5 ORDER SHEET WPO/1180/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE HOWRAH GASES LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KOLKATAAND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 12[th] July, 2023. Appearance:Mr. Abhratosh Majumdar, Sr. Adv.Mr. Pratyush Jhunjhunwala, Adv.Mr. Mrigank Kejriwal, Adv.Mr. Kausheyo Roy, Adv.Ms. Sretapa Sinha, Adv.…For the PetitionerMr. Amit Sharma, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 13[th] April, 2023 under Section 148A(d) of the Income Tax Act, 1961and subsequent notice under Section 148 of the Act on the ground ofviolation of principles of natural justice by not providing it the copy of theevidence by way of documents and statements and also denying thepetitioner’s opportunity to cross-examine the persons who have made anydeposition against the assessee/petitioner in spite of specifically asking forthe same by its letter dated 28[th] March, 2023 as appears at page 75 of thewrit petition. Mr. Sharma, learned advocate representing the respondent IncomeTax Authority could not produce any documents in denial of the aforesaidallegation of the petitioner that neither any copy of evidence nor anydocument was provided to the petitioner nor the petitioner was afforded opportunity to cross-examine the persons who have made deposition againstthe petitioner. Considering the facts and circumstances of the case as appears fromrecord and submissions of the parties, this writ petition being WPO 1180 of2023 is disposed of by setting aside the aforesaid impugned order underSection 148A(d) of the Act and subsequent notice under Section 148 of theAct and the matter is remanded back to the assessing officer concerned topass fresh order after considering the request of the petitioner made inparagraphs 6,7 and 9 of its letter dated 28[th] March, 2023, in accordancewith law and by observing principles of natural justice and to conclude theproceeding and pass final assessment order within a period of twelve weeksfrom the date of communication of this order. With these observations and directions, this writ petition standsdisposed of. (MD. NIZAMUDDIN, J.) TR/