Wpa v. Heard Learned Advocates Appearing For The Parties

25.09.2023PBSl. No.17. WPA 22456 of 2023Sri Dilip Kumar Fogla VsThe Assistant Commissioner ofIncome Tax, Central Circle 3(1),Kolkata & Ors.Mr. Avra Mazumder,Ms. Alisha Das,Mr. Samrat Das,Mr. Suman Bhowmik. … For the Petitioner. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order dated 4[th] May, 2023, underSection 148A(d) of the Income Tax Act, 1961, relatingto the assessment year 2016-17, on the ground thatthe Assessing Officer while passing the impugnedorder has not considered at all the documents whichpetitioner has filed in support of his case that thealleged transaction was made by the company and notby the Director who is the petitioner herein. Mr. Dhudaria, learned advocate appearing forthe respondent income tax authorities submits thatthe impugned order under Section 148A(d) of the Acthas been passed by recording the reasons andconsidering the facts and documents. Considering the facts and circumstances of thecase, I am of the view that it is not a case where anyviolation of principle of natural justice by denying thepetitioner any opportunity of hearing has beencommitted nor the impugned order is withoutjurisdiction or the same is contrary to any specificprovision of law. There is a difference between non-consideration of a document at all and not properlyconsidering a document. The present case is notproperly considering of the documents which arematters of facts based on evidence which cannot bescrutinized by the writ court in exercise of itsjurisdiction under Article 226 of the Constitution ofIndia. Yes, of course, petitioner will have ampleopportunity to make out a case by relying on therelevant documents and make out a propersubmission in the proceeding subsequent to theproceeding under Section 148A(d) of the Act and whichthe Assessing Officer will be bound to consider and topass a reasoned and speaking order upon the sameafter giving an opportunity of hearing to the petitioneror his authorized representatives. Accordingly, this writ petition being WPA 22456of 2023 is disposed off. ( Md. Nizamuddin, J.)