Case Law Details
Sarwan Kumar Poddar Vs Union of India (Calcutta High Court)
Calcutta High Court held that passing of an order without allowing the assessee an opportunity of cross-examination of the concerned person is against the principle of natural justice and liable to be set aside.
Facts- This intra court appeal by the writ petitioner is directed against the order dated 10th May, 2022 in WPO No.2065 of 2022. The appellant filed the writ petition for (a) to declare the notice dated March 31, 2021 issued under Section 148 of the Income Tax Act, 1961 (the ‘Act’ in brevity); (b) to rescind the said notice dated March 31, 2021 and/or purported order dated March 31, 2022 as being without jurisdiction including the demand for penalty; (c) to prohibit the respondents from giving effect to the said notice/order; and (d) for issuance of a Writ of Certiorari to quash the said notices as also the consequential penalty notices.
Conclusion- Held that information relevant to the assessee has to be furnished including the findings rendered by the Settlement Commission qua the assessee. Since the assessee has sought for an opportunity of cross-examination of the concerned person, who is stated by the assessing officer to have given a statement against the assessee, the said person should be made available for cross-examination by the assessee and/or their authorised representative. The assessee is directed to co-operate in the de novo proceedings and such proceedings shall be commenced and concluded expeditiously.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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