Ruhr Ispat Private Limited v. The Assistant Cmmissioner Of Income Tax, Circle 1(1), Kolkata And Ors

OD 3 ORDER SHEET WPO/1447/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE RUHR ISPAT PRIVATE LIMITED VSTHE ASSISTANT CMMISSIONER OF INCOME TAX, CIRCLE 1(1), KOLKATAAND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 8[th] August, 2023. Appearance:Mr. Anil Kumar Dugar, Adv.…For the PetitionerMr. Tilok Mitra, Adv.…For the respondents 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 17[th] April, 2023relating to assessment year 2016-17 on the ground that in spite ofspecifically asking for certain documents by its letter dated 12[th] April, 2023,the same were not furnished to the petitioner before passing the order underSection 148A(d) of the Act. Considering the facts and circumstances of the case and submissionof the parties, this writ petition being WPO 1447 of 2023 is disposed of bydirecting the respondent Authority concerned not to pass any final orderunder Section 147 of the Act before providing the document asked by the petitioner by its letter dated 12[th] April, 2023 upon which the assessingofficer intends to rely and to consider any response or objection if filed bythe petitioner against those documents to be furnished by the assessingofficer within four weeks from date. (MD. NIZAMUDDIN, J.) TR/