Case Law Details
Lakshman Prasad Garwal Vs Union of India And Ors (Calcutta High Court)
Introduction: In a significant legal development, the Calcutta High Court recently addressed a writ petition filed by Lakshman Prasad Garwal, challenging the reassessment order issued by the Income Tax Authority under Section 147 of the Income Tax Act, 1961, for the assessment year 2017-18. The crux of the petitioner’s argument revolved around the alleged violation of principles of natural justice due to the denial of his right to cross-examine a key witness named Rajal Ashar, whose statement had been pivotal in the issuance of the impugned assessment order.
Detailed Analysis: The petitioner contended that the Income Tax Authority had based its reassessment order on the statement provided by Rajal Ashar. However, the petitioner was not afforded the opportunity to cross-examine this witness, which he asserted was his fundamental right in accordance with the principles of natural justice.
The respondent, represented by Ms. Das De, argued that the impugned order under Section 147 of the Income Tax Act was appealable. She suggested that the writ petition should not be entertained on the grounds of an alternative remedy being available to the petitioner. Nevertheless, Ms. Das De failed to provide evidence from the records indicating that the petitioner had been granted the opportunity to cross-examine the aforementioned witness.
The Court took into consideration the distinction between cases under the Old unamended Act, such as the present one, and those governed by the newly amended Act concerning assessment orders under Section 147 and 148A. It emphasized that under the Old Act, there was no provision for requesting cross-examination. The contention that the witness resided beyond 500 kilometers from the respondent’s office was also addressed. The Court considered this argument as outdated, highlighting the availability of modern electronic tools like computers and the internet, which have global accessibility.
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