Case Law Details
Howrah Gases Limited Vs ACIT (Calcutta High Court)
In the recent case of Howrah Gases Limited Vs ACIT, the Calcutta High Court has ruled that an order passed under Section 148A(d) of the Income Tax Act, 1961, without providing a copy of the evidence and denying the opportunity for cross-examination is invalid.
The case revolves around a writ petition challenging an order under Section 148A(d) and a subsequent notice under Section 148 of the Income Tax Act, 1961. The basis of this challenge was an alleged violation of the principles of natural justice. The petitioner contended that they were not provided with copies of evidence or documents and were denied the chance to cross-examine individuals who had deposed against them.
The court, after considering the records and submissions from both parties, found that the respondent Income Tax Authority could not produce any documents to refute the petitioner’s allegations. The Calcutta High Court thus determined that the order under Section 148A(d) of the Act and the subsequent notice under Section 148 of the Act were invalid due to a violation of natural justice.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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