2022 (8) TMI 1317

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.... HIRANMAY BHATTACHARYYA Appearance: For the Appellant : Mr. K.K Maiti Mr. Tapan Bhanja For the Respondents : Mr. Arijit Chakraborty Mr. Prabir Bera T.S. Sivagnanam J.: This intra-Court appeal has been filed by the revenue and is directed against the order dated 14.02.2022 passed in WPA 17451 of 2021. The respondent-petitioner filed the writ petition challenging a show cause notice-cum-demand ....

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....t-writ petitioner referred to various circulars issued by the department and it was contended that pre-consultation was mandatory especially when the demand is over and above Rs.50,00,000/-. The learned Single Bench has quashed the show cause notice, however, preserved the right of the department to issue a fresh show cause notice. Pre-consultation is based upon an audit observation dated 01.10.20....

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.... the concerned authority for a pre-show cause notice consultation. Therefore, to that extent we agree with the view of the learned Single Judge that there has been violation of principles of natural justice. However, we find that quashing of the said show cause notice-cum-demand would not be necessary in the facts and circumstances of the case and if the order passed in the writ petition is slig....

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....written objection to the audit observation as well as allegations in the show cause notice which we have directed to be treated as additional information in addition to the audit objection within 15 days from the date of receipt of the server copy of this order. Therefore, the assessing officer shall fix a date of personal hearing of the assessee and shall consider the documents that they may prod....