Wtax/18/2019 Of M/S L.h. Sugar Factories Ltd v. Deputy Commissioner Of Income Tax, Circle-2 Bareilly And 2 Others

Court No. - 35Case :- WRIT TAX No. - 18 of 2019Petitioner :- M/S L.H. Sugar Factories Ltd. Respondent :- Deputy Commissioner Of Income Tax, Circle-2 Bareilly And 2 OthersCounsel for Petitioner :- Suyash Agarwal,Sri. Rakesh Ranjan Agarwal, Sr. AdvocateCounsel for Respondent :- Bharati Agrawal, Sr. Advocate,Ajay Narayan, Sr. Advocate Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J. Heard Shri R.R. Agrawal, learned senior counsel assisted byShri Suyash Agrawal, learned counsel for the petitioner andShri Gaurav Mahajan, learned counsel for the department. The petitioner has come up with several prayers. Basically, thegrievance of the petitioner is that a special audit is going to beconducted against him without even considering his reply andwithout giving him relevant materials, on the basis of whichthe order has been passed to conduct the special audit. Shri Gaurav Mahajan, learned counsel for the departmentassures the Court that the reply sent by the petitioner to thenotice dated 16.11.2018 on 23.11.2018 shall be considered inaccordance with law. He will be given all the materials anddocuments on the basis of which the proceedings are likely tobe conducted. To obviate any further orders being passed before hearing thepetitioner, we fix 21st of January 2019 as the date for hearingin the matter in the presence of both the parties before therespondent no.1. The petitioner may be heard in person on thatdate along with the material and documents. It is needless tosay that the proceedings will carry on in accordance with law. The direction to proceed dated 11.12.2018 is set aside by theCourt. With the above directions, the writ petition stands disposed of. Order Date :- 8.1.2019/pks