Suresh Kumar Gupta v. Income Tax Officer Ward 40/1 And Ors

OD –4 ORDER SHEET WPO/933/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SURESH KUMAR GUPTA VS INCOME TAX OFFICER WARD 40/1 AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 15[th] May, 2023. Appearance:Mr. Rites Goel, Adv.…For the PetitionerMr. Vipul Kundalia, Adv.Mr. Soumen Bhattacharjee, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 8[th] April, 2023 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2016-17 inter alia on the ground of violation ofprinciples of natural justice by not providing any opportunity of personalhearing in spite of specifically asking for the same as appears from record. Mr. Kundalia, learned advocate representing the respondent IncomeTax Authority fairly concedes the aforesaid allegation of the petitioner. Considering the facts and circumstances of the case and submissionof the parties, this writ petition being WPO 933 of 2023 is disposed of bysetting aside the aforesaid impugned order dated 8[th] April, 2023 andsubsequent proceedings and the matter is remanded back to the assessingofficer concerned to pass fresh order in accordance with law after providing opportunity of personal hearing to the petitioner or his authorisedrepresentative within two weeks from the date of communication of thisorder and pass a final order within six weeks from the date ofcommunication of this order. It is needless to mention that no adjournment shall be granted to thepetitioner. (MD. NIZAMUDDIN, J.) TR/