Case Law Details
Sushil Jaiswal Vs Union of India (Calcutta High Court)
In the case of Sushil Jaiswal Vs Union of India, the Calcutta High Court addressed an impugned order under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2019-20. The petitioner challenged the order on the grounds of violating principles of natural justice by denying personal hearing despite specific requests made in objections to the notice under Section 148A(b) of the Act.
The High Court observed that the respondent assessing officer neither rejected nor provided any reason for denying the petitioner’s request for a personal hearing. Without delving into the merits of the impugned order, the Court set it aside and remanded the matter back to the Assessing Officer. The officer was directed to pass a fresh order under Section 148A(d) of the Act, granting the petitioner a personal hearing, and considering the objections filed within eight weeks from the date of communication of the Court’s order.
The ruling in Sushil Jaiswal Vs Union of India showcases the importance of adhering to principles of natural justice in administrative proceedings. The Calcutta High Court’s decision to set aside the order under Section 148A(d) emphasizes the significance of providing an opportunity for personal hearing when requested by a petitioner. The direction to pass a fresh order with due consideration of the petitioner’s objections ensures a fair and just assessment process.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Heard learned advocates appearing for the parties.
The affidavit of service filed in Court today be kept with the record.
By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 31.03.2023, relating to the assessment year 2019-20, on the ground of violation of principles of natural justice by denying the petitioner opportunity of personal hearing in spite of specifically asking for the same by its letter dated 20.03.2023 in its objection to the notice under Section 148A(b) of the Act.
The respondent assessing officer neither rejected the petitioner’s prayer for personal hearing nor it has recorded any reason for not considering the petitioner’s prayer for personal hearing as appears on perusal of the aforesaid impugned order.
Considering the facts and circumstances of the case as appears from record and submission of the parties, without going into the merit of the aforesaid impugned order under Section 148A(d) of the Act, and all subsequent proceeding, on the ground of violation of principles of natural justice by denying the petitioner personal opportunity of hearing, the same are set aside and the matter is remanded back to the Assessing Officer concerned to pass a fresh order under Section 148A(d) of the Act by giving opportunity of personal hearing and after considering the objection filed by the petitioner dated 20.03.2023, within a period of eight weeks from the date of communication of this order.
With this observation and direction, this writ petition being WPA 16081 of 2023 is disposed of.
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