Bajrang Tea Manufacturing Company Pvt Ltd And ANR v. Union Of India And ORS.

24.09.2021 ks Sl. No.19 W.P.A. 11894 of 2021 Bajrang Tea Manufacturing Company Private Limited & Anr.

Vs.

Union of India & Ors.

Mr. Abhratosh Mazumdar, Mr. Arijit Chakrabarti, Mr. Rudrajit Sarkar, Mr. Anirban Ray, Mr. Aasish Choudhury, Ms. Anupa Banerjee, Ms. Puja Tripathi, Mr. Rabindra Kumar Mitra.

......for the petitioners.

Mr. S. Roy Chowdhury, Mr. Soumen Bhattacharya.

.......for the respondents.

Heard both the parties.

In this writ petition, the petitioners have challenged the impugned assessment orders dated 22nd May, 2021 under Sections 153C read with Section 144 of the Income Tax Act, 1961 being Annexure P-10 to the writ petition on the ground that the aforesaid orders were passed without considering and petitioners'

objection/representation dated 23rd April, 2021 being Annexure P-8 to the Writ Petition against the recorded reasons for issuing notice under Section 153C of the Act and objection/representation dated 4th May, 2021 being Annexure-P-9 to the writ petition making prayer for furnishing copy of the satisfaction note for initiating

proceedings under Section 153C of the Income Tax Act against the petitioners.

Learned Advocate appearing for the petitioners submits that the aforesaid impugned assessment orders dated 22nd May, 2021 were passed in violation of principle of natural justice by not giving any hearing to the petitioners and not aforesaid objections/representations before passing the aforesaid impugned assessment orders.

Learned Advocate appearing for the Income Tax Authorities when asked to produce the record or instructions as to whether the aforesaid two objections were considered and disposed of by the respondents concerned by giving opportunity of hearing to the petitioners before passing aforesaid impugned assessment orders dated 22nd May, 2021, he could not satisfy the court from record or from his submission that before passing the aforesaid impugned assessment orders, aforesaid two representations/objections were considered and disposed of and petitioners were given opportunities hearing on aforesaid objections/representations.

Considering the submission of the parties and facts as appears on perusal of the records I am of the view that a very short issue, according to me, involved in these writ petition is as to whether before passing the aforesaid

impugned assessment orders, objections/representations made by the petitioners against the initiation of impugned proceedings under Section 153C of the Income Tax Act, 1961 were considered or not and if not, then is it a violation of principle of natural justice?

to be passed upon aforesaid objections/representations of the petitioners. It is recorded that this court has set aside the aforesaid impugned assessment orders on limited ground of violation of principle of natural justice of not considering and disposing of the aforesaid representations/objections of the petitioners and this Court has not gone into the merits of the case. In this matter, the respondent Assessing Officer will proceed strictly in accordance with law while aforesaid representations/objections of the petitioners. With the above directions, this writ petition being W.P.A No. 11894 of 2021 is disposed of.

(Md. Nizamuddin, J.)