Order passed U/s 148 A(d) of Income Tax Act without providing a copy of Evidence and Denying Opportunity to Cross Examination is invalid: Calcutta HC [Read Order]

In a recent case, the Calcutta High Court held that an order passed under section 148 A(d) of the Income Tax Act, 1961 without providing a copy of the evidence and denying the opportunity for cross-examination is invalid.

Howrah Gases Limited, the petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 and subsequent notice under Section 148 of the Act on the ground of violation of principles of natural justice by not providing it with the copy of the evidence by way of documents and statements and also denying the petitioner’s opportunity to cross-examine the persons who have made any deposition against the assessee/petitioner.

Mr Sharma, advocate representing the respondent Income Tax Authority could not produce any documents in denial of the aforesaid allegation of the petitioner that neither any copy of evidence nor any document was provided to the petitioner nor the petitioner allowed cross-examining the persons who have made deposition against the petitioner.

Considering the facts and circumstances of the case, Justice Md. Nizamuddin set aside the impugned order under Section 148A(d) of the Act and subsequent notice under Section 148 of the Act and remanded the matter back to the assessing officer concerned to pass a fresh order.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates