TaxTMI 
TaxTMI 
2023 (7) TMI 815
X X X X Extracts X X X X
X X X X Extracts X X X X
.... have challenged the preliminary reports dated 2nd June, 2023 issued by the Deputy Commissioner of Revenue, Bureau of Investigation/respondent no. 1, being Annexure-P1 to the writ petition, seeking objection from the petitioners, if the petitioners have any, against the same, to be filed within 16th June, 2023 and also giving opportunity of hearing to the petitioners or their authorized representatives. Petitioner have challenged the said preliminary reports on the alleged ground that the said officer/respondent no. 1 does not have any jurisdiction to ask the petitioners to file any objection to the aforesaid preliminary reports or asking the petitioners to avail the opportunity of personal hearing. It appears from record that on 15th Febr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....th March, 2023. It also appears from record being letter dated 2nd June, 2023 issued by Special Commissioner of Revenue, Bureau of Investigation (South Bengal), Head Quarter, that petitioners had made prayer by its letter dated 31st March, 2023 asking for recusal of the respondent no. 1 in the investigation proceeding in question but strange enough that again the said letter dated 31st March, 2023 has also not been annexed by the petitioners in writ petitions for the reasons best known to them. On perusal of the aforesaid letter dated 2nd June, 2023 it appears that the said Special Commissioner of Revenue has given its detailed reason dealing with the contention of the petitioners raised in their letter dated 31st March, 2023 which has not ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....leged show-cause which is thoroughly misconceived since the same is a "preliminary reports" and seeking objection from the petitioners on the same and nothing more which will appear from the heading of the said report itself being Annexure-P1 to the writ petition. Mr. Siddiqui also submits that the aforesaid preliminary reports on the basis of the investigation in question are strictly in terms of the Act, Rules and Orders issued by the competent authority from time to time and more particularly Section 67 of the aforesaid Act bestows power of inspection, search and seizure upon the officer not below the rank of Joint Commissioner and it further empowers such proper officer not below the rank of Joint Commissioner to authorize in writing a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se it cannot be said that the respondent no. 1 does not have the power to investigate the case of the petitioners. The respondent no. 1, is only at investigating stage at present and till date he has not stepped into the shoes of an adjudicating authority in terms of Sections 73 or 74 of the aforesaid Act, which he can always perform in the light of the relevant provisions of the Act and the rules and relevant orders and this writ petition is premature and it should be dismissed. Mr. Siddiqui further submits that the judgment of the Hon'ble Supreme Court in the case of Canon India Private Limited annexed to the writ petition and relied upon by the petitioners is not at all applicable in the facts and circumstances of the present case and i....