2023 (5) TMI 1117

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....e Appellant : Mr. Himangshu Kumar Ray Mr. Paban Kumar Ray Ms. Shiwani Shaw Mr. Nitish Bhandary   For the Respondents : Ms. Smita Das De JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 4th April, 2023 in W.P.A. No.6378 of 2023. In the said order, the appellant had challenged the order passed by the respondents u....

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....March, 2022 were holidays. Nevertheless, with whatever records, which were there in their possession, an interim reply was sent on 17th March, 2022. The respondents had passed the order under Section 148A(d) of the Act on 30th March, 2022, which was impugned in the writ petition. 4. On a perusal of the said order, we find that there is no discussion about the reply filed by the appellant but ce....

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....erence of the respondents. 5. The appellant's case is that due to want of time, the appellant could not produce the bank statements and other documents, more particularly when 17th March, 2022 and 18th March, 2022 were holidays. The Assessing Officer appears to have not given an opportunity of hearing to the assessee nor has specifically dealt with the correctness of the ledger, which were encl....

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....nity afforded at the first instance should be an effective opportunity because the power of reopening of an assessment is a power, which is to be sparingly used for adequate reasons. Therefore, we are convinced to hold that there has been violation of principles of natural justice. 9. For the above reasons, the appeal is allowed and the order passed in the writ petition is set aside and the wri....