Ruhr Ispat Private Limited v. The Assistant Commissioner Of Income Tax, Circle 1(1), Kolkata And ORS

OD 3 ORDER SHEET WPO/1447/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE RUHR ISPAT PRIVATE LIMITED VS THE ASSISTANT CMMISSIONER OF INCOME TAX, CIRCLE 1(1), KOLKATA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 8th August, 2023.

Appearance:

Mr. Anil Kumar Dugar, Adv.

...For the Petitioner Mr. Tilok Mitra, Adv.

...For the respondents The Court: 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 17th April, 2023 relating to assessment year 2016-17 on the ground that in spite of specifically asking for certain documents by its letter dated 12th April, 2023, the same were not furnished to the petitioner before passing the order under Section 148A(d) of the Act.

Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPO 1447 of 2023 is disposed of by directing the respondent Authority concerned not to pass any final order under Section 147 of the Act before providing the document asked by the

petitioner by its letter dated 12th April, 2023 upon which the assessing officer intends to rely and to consider any response or objection if filed by the petitioner against those documents to be furnished by the assessing officer within four weeks from date.

(MD. NIZAMUDDIN, J.) TR/