Case Law Details
Winsome Highrise Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
In the case of Winsome Highrise Pvt. Ltd. & Anr. vs. Union of India & Ors., the petitioner has challenged an order under Section 148A(d) of the Income Tax Act, 1961, dated April 17, 2023, related to the assessment year 2019-20. The petitioner contends that the order violates the principles of natural justice by denying them an opportunity for a personal hearing, despite their explicit request for the same in their objection to the notice under Section 148A(b) of the Act.
Court take note of grounds raised by the petitioner, respondent assessing officer’s failure to either reject or provide a reason for not considering the petitioner’s request for a personal hearing. Considering the facts and circumstances of the case, the Calcutta High Court sets aside the impugned order and remands the matter back to the Assessing Officer to pass a fresh order under Section 148A(d) of the Act. The court emphasizes the importance of upholding the principles of natural justice and grants the petitioner the opportunity for a personal hearing and consideration of their objections.
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 17th April, 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 29th March, 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, 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 29th March, 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 12293 of 2023 is disposed of.
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