Revisional Authority cannot act as Appellate Authority” set aside by Hon’ble Division Bench & Allowed Writ petition

Unisource Hydro Carbon Services Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)

The Hon’ble Justice T.S. Sivagnanam And The Hon’ble Justice Hiranmay Bhattacharyya, passed judgement on 22.04.2022 and 02.05.2022 and allowed the Writ petition and set aside the order of the Learned Single Judge passed by the Hon’ble Justice Nizamuddin in WPA no. 2852 of 2022 and also set aside the order of the Principal Commissioner of Income Tax and restored the revision petition to the file of said Principal Commissioner of Income Tax, Kolkata and directed to give adequate opportunity of hearing after giving opportunity of personal hearing in case no. MAT 337 of 2022 With CAN 1 of 2022 , Unisource Hydro Carbon Services Private Limited & anr. vs. Union of India & ors. Matter argued by Mr. Himangshu Kumar Ray, Advocate for the Petitioner and Smt. Smita De Das for the Respondents.

And

Also in order dated 02.05.2022, The Rectification order dated 17.01.2022 passed by the PCIT, Kolkata-700001, also set aside and Penalty order dated 05.02.2022 also set aside. Matter argued by Mr. Himangshu Kumar Ray, Advocate for the Petitioners and Smt. Smita De Das for the Respondents.

Note: Learned Single Bench of Calcutta High Court passed the on 02.03.2022 in WPA 2852 of 2022 and said that the Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC

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