Calcutta High Court
Cyrus Jamshed Madan And Ors vs Deputy Commissioner Of Income Tax on 30 June, 2016
Author: Debangsu Basak
Bench: Debangsu Basak
ORDER SHEET
WP 464 of 2007
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
CYRUS JAMSHED MADAN AND ORS.
Versus
DEPUTY COMMISSIONER OF INCOME TAX, RANGE - 55, KOLKATA & ORS.
BEFORE:
The Hon'ble JUSTICE DEBANGSU BASAK
Date : 30th June, 2016.
Appearance:
Ms. Nilanjana Banerjee Pal, Adv.
...for the petitioners.
Mr. Tapas Kumar Chatterjee, Adv.
...for the respondents.
The Court : The petitioners have assailed an order dated November 21, 2006 on the ground that no notice of hearing was given to the petitioners for such purpose and that the petitioners were not heard on the date of hearing.
Pursuant to my order dated May 4, 2016, the records of the proceedings have been produced.
Learned Advocate for the respondents have not been able to substantiate from the records that the petitioners were 2 afforded an opportunity of hearing on November 21, 2006 prior to the department taking a decision to invoke Section 142(2A) of the Income Tax Act, 1961.
In such circumstances, since the petitioners were not afforded an opportunity of hearing, the order dated November 21, 2006 by which the department had decided to invoke the provisions of Section 142(2A) of the said Act, is set aside. In order to avoid further controversies between the parties, the petitioners will be present before the Assessing Officer with all relevant documents to answer the Assessing Officer who has sought to invoke the provisions of Section 142(2A) of the Income Tax Act, 1961 on July 18, 2016 at 11 am. The assessing officer will thereafter be at liberty to take a decision on the invocation of Section 142(2A) of the Income Tax Act, 1961 in accordance with law.
WP No.464 of 2007 is disposed of.
(DEBANGSU BASAK, J.) sp2.