Give Assessee opportunity of hearing before passing Section 148A order: HC

Inner Wheel Club of Central Calcutta Vs Union of India & Ors. (Calcutta High Court)

HC directs Income Tax Authorities to consider Representations made on 25/03/2022 and subsequent dates and then pass Order under sec 148A(d). They have been also directed to give the assessee opportunity of hearing.

FULL TEXT OF THE ORDER OF CALCUTTA HIGH COURT

Heard learned advocates appearing for the parties. In this writ petition petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 4^th April, 2022, relating to assessment year 2015-2016 and subsequent notice under Section 148 of the Act on the ground that the petitioner’s representation/objections dated 25t^h March, 2022 appears at page 39 of the writ petition, 5t^h April, 2022 as appears at page 57 of the writ petition and 25^th April, 2022 as appears at page 59 of the writ petition have not been considered or taken into account before passing the aforesaid impugned order dated 4t^h April, 2022.

Considering the submissions of the parties this petition being WPA 9591 of 2022 is disposed of by directing the authorities concerned to dispose of the aforesaid representation/objection dated 25t^h March, 2022, 5^th April, 2022 and 25^th April, 2022 in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing of the petitioner or it’s authorized representatives within four weeks from the date of communication of this order. Further proceeding on the basis of aforesaid order dated 4^th April, 2022 under Section 148A(d) of the Act and subsequent notice under Section 148 of the Act will depend upon the final outcome of the aforesaid representation.

Since this writ petition has been disposed of without calling for affidavit, all the allegations raised in this writ petition are deemed to have been denied by the respondents.

With this observation and direction, this writ petition stands disposed of.