Pramod Kumar Madhogarhia v. Income Tax Officer, Ward 47(1), Kolkata And Ors

ORDER SHEETWPO/1771/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE PRAMOD KUMAR MADHOGARHIA VS INCOME TAX OFFICER, WARD 47(1), KOLKATA AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 4[th] December, 2023. Appearance :Md. Javed Ahamed Khan, Adv.Md. T. Ahamed Khan, Adv.Mr. Bhaskar Sengupta, Adv.…for the petitionerMr. Aryak Dutt, Adv.…for the respondent The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderunder Section 148A(d) of the Income Tax Act, 1961 dated 29[th] March, 2023and subsequent notice under Section 148 of the Act relating to assessmentyear 2019-20 on the ground of violation of principles of natural justice bydenying the petitioner opportunity of personal hearing in spite of specificallyasking for the same vide letter dated 13[th] March, 2023 being annexure P-2to the writ petition. Mr. Dutt, learned advocate representing the respondent Income TaxAuthority in opposing the writ petition though argues on merit of theimpugned order but nowhere from the impugned order he could show orfrom any other document that the petitioner’s request of personal hearing byhis letter dated 13[th] March, 2023 was considered. Considering the facts and circumstances of the case as appears fromrecord and submission of the parties, without going into the merit of theimpugned order, on the ground of violation of principles of natural justicealone the aforesaid impugned order dated 29[th] March, 2023 under Section148A(d) of the Act and subsequent notice under Section 148 of the Act areset aside and the matter is remanded back to the assessing officerconcerned to pass a fresh order after giving opportunity of personal hearingto the petitioner or his authorised representative within eight weeks fromthe date of communication of this order. With these observations and directions, this writ petition being WPO1771 of 2023 stands disposed of. TR/ (MD. NIZAMUDDIN, J.)