BANKA ENTERPRISES PRIVATE LIMITED vs. ASSISTANT DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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WPA/23136/2022HC CalcuttaWBCHCA046421202228 November 2022Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal, considering the facts and circumstances, and without delving into the merits of the impugned order, set aside the order solely on the ground of violation of the principles of natural justice. The Tribunal held that the petitioner was not given an adequate opportunity of hearing. Consequently, the matter was remanded back to the Assessing Officer to pass a fresh speaking order in accordance with the law. This fresh order must be passed after providing the petitioner or its authorized representatives with an opportunity of hearing. The Assessing Officer was directed to pass this fresh order within eight weeks from the date of communication of the Tribunal's order. No other issues were expressly left undecided.

What were the facts?

The petitioner, Banka Enterprises Private Limited, filed a writ petition challenging an order passed under Section 148A(d) of the Income Tax Act, 1961, dated July 28, 2022, and a subsequent notice. The petitioner contended that the order was passed in violation of the principles of natural justice because it was not provided an opportunity for a hearing, despite specifically requesting one. The Assessing Officer concerned passed the impugned order and issued the notice. The amount in dispute is not specified. The procedural history involves the issuance of the order and notice, followed by the petitioner's challenge through this writ petition.

What were the issues?

1. Whether the impugned order under Section 148A(d) of the Income Tax Act, 1961, dated July 28, 2022, and the subsequent notice are liable to be set aside on the ground of violation of the principles of natural justice by not providing an opportunity of hearing to the petitioner. Assessee's Contention: The petitioner argued that the order was passed in violation of the principles of natural justice as it was not afforded an opportunity of hearing, despite specifically requesting it. Revenue's Contention: The judgment records no specific arguments from the revenue's side.

Which sections of the Income-tax Act were involved?

Section 148A(d)

AI-generated summary — verify with the full judgment below

WPA 23136 OF 2022 28.11.2022

Sl no. 21

Banka Enterprises Private Limited. Ct no. 2

- Vs - P.M.

Assistant/Deputy Commissioner of Income

Tax, Circle 5(1) & Ors.

Mr. Avra Mazumder,

Ms. Megha Agarwal,

Mr. Binayak Gupta

… for the petitioner. Mr. Om Narayan Rai

… for the State.

Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 28th July, 2022 and subsequent notice on the ground of violation of principle of natural justice by not providing opportunity of hearing to the petitioner in spite of specifically asking by it. Considering the facts and circumstances of this case and even without going into the merits of the aforesaid impugned order, only on the ground of violation of principle of natural justice the aforesaid impugned order is set aside and the matter is remanded back to the Assessing Officer concerned to pass a fresh speaking order in accordance with law

2 after giving an opportunity of hearing to the petitioner or its authorized representatives within eight weeks from the date of communication of this order. With this observation and direction this writ petition being WPA 23136 of 2022 is disposed of.

(Md. Nizamuddin, J.)

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