Wp/8528/2007 Of Indradeo Prasad Singh v. The Commissioner Of Income Tax

THE HON’BLE SRI JUSTICE C.V.RAMULU W.P.No.8528 of 2007 ORAL ORDER: This writ petition is filed seeking a Certiorari to call for the recordspertaining to the order in F.No.Addl.CIT/R-11/2006-07 dated 10.4.2007 ofthe second respondent and quash the same as illegal, arbitrary andviolative of principles of natural justice and consequently direct the secondrespondent to summon and examine (1) Sunil Anjaria (2) D.V.Bhaskar and(3) J.Sitaram of Dr.Reddy Laboratories as witnesses in the enquirycontemplated against the petitioner. It appears, an enquiry under Rule 61 of the Income Tax Rules, 1962was launched against the petitioner. It is the case of the petitioner that (1)Sunil Anjaria (2) D.V.Bhaskar and (3) J.Sitaram of Dr.Reddy Laboratoriesare necessary to be examined as witnesses in the enquiry initiated againsthim. The case of the respondents is that the said three witnesses are theclients of the petitioner and petitioner himself can examine them aswitnesses on his behalf and instead of doing the same, petitioner isrequesting the enquiry officer to examine those witnesses. It seems there is some difficulty for the petitioner to examine thosewitnesses since it is those witnesses who complained about the nature ofdefraud committed by the petitioner as Income Tax practitioner. Therefore, it may not be possible for the petitioner to call them and examine on hisbehalf. Under those circumstances, in order to meet the ends of justice, theEnquiry Officer is directed to examine (1) Sunil Anjaria (2) D.V.Bhaskar and(3) J.Sitaram of Dr.Reddy Laboratories as witnesses and the petitioner shallbe permitted to cross-examine them, if necessary. The Enquiry Officer, forthe purpose of enquiry, shall issue summons to the said witnesses by fixingthe date of examination etc. The petitioner shall cooperate in the matter and shall not raise any further objections as to the enquiry. If really, petitioner isin need of any document or want to examine other witnesses, he shallfurnish a list of the same and on receiving such list, the Enquiry Officer shallproceed as per law. With the above direction, the writ petition is disposed of. No order asto costs. Date: 4.6.2007 ______________ C.V.RAMULU,J Note:Issue C.C. in (3) days. B/o DA THE HON’BLE SRI JUSTICE C.V.RAMULU W.P.No.8528 of 2007 4.6.2007 IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESHAT HYDERABAD THE HON’BLE SRI JUSTICE C.V. RAMULU W.P.No.8528 of 2007 Date: 4[th] June, 2007 Between: Indradeo Prasad Singh .. Petitioner And The Commissioner of Income Tax,Hyderabad-V, Ayakar Bhavan,Basheerbagh, Hyderabad & another... Respondents