Pahadi Marketing Pvt. Ltd v. Income Tax Officer, Ward

07.08.2023PBSl. No.12. WPA 16613 of 2023 Pahadi Marketing Pvt. Ltd. VsIncome Tax Officer, WardNo.9(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das. … For the Petitioner.Mrs. Smita Das De.…..for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order under Section 148A(d) of theIncome Tax Act, 1961, dated 17[th] April, 2023, relatingto the assessment year 2019-20, on the ground thatcopy of the statement of some of the witnesses havenot been provided to the petitioner and petitioner hasnot been allowed to cross-examine the witnesses onthe basis of whose statement the order under Section148A(d) of the Act has been passed. So far as right tocross-examine the witnesses by the petitioner at thestage of passing the order under Section 148A(d) isconcerned, I am not inclined to allow the same byasking the Assessing Officer to act as civil/criminal trial court. But, of course, documents containing thestatement of the witnesses upon which the AssessingOfficer has relied that has to be provided to thepetitioner before passing the final assessment orderunder Section 147 of the Act and petitioner shall beallowed to cross-examine the witnesses upon whichthe Assessing Officer will rely for passing the orderunder Section 147 of the Act. It is recorded that the statements of one of thewitnesses has already been provided to the petitioneras has been submitted by Mrs. Das De. With this observation, this writ petition beingWPA 16613 of 2023 is disposed of. ( Md. Nizamuddin, J.)