Indra Jaiswal v. Union Of India And ORS.

WPA 16078 Of 2023 20.07.2023 Sl no. 9 Indra Jaiswal Ct no. 2 - Vs - P.M.

The Union of India & Ors.

Mr. Pratip Mukherjee, Mr. Arijit Ghosh ... for the petitioner Mr. Soumen Bhattacharya ... for the respondent.

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 31.03.2023, 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 20.03.2023 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, the same 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 20.03.2023, within a period of eight weeks from the date of communication of this order.

With this observation and direction, this writ petition being WPA 16078 of 2023 is disposed of. (Md. Nizamuddin, J.)