2023 (10) TMI 410

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....ly, 2023 in WPA 13343 of 2023 and WPA 13349 of 2023. 2. The issue involved in both the writ petitions are identical inasmuch as the assessees are same person and the only difference being the period for which the proceedings have been initiated. 3. The appellants had filed the writ petition challenging the preliminary report which was drawn by the authorities concerned dated 02.06.2023. 4. The challenge to the said report was negated and the learned Single Bench held that the writ petition is premature. 5. We entirely agree with the findings recorded by the learned Single Bench in the said order. This conclusion is also substantiated with additional reasons, namely, after the preliminary report a final report has been drawn on 2....

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....otice, it cannot be stated that there has been any pre-judging of the matter as the show cause notice takes into account the allegations which were brought about in the final report and thereafter the authority has proceeded to issue the show cause notice. 8. The appellants had also challenged the authority of the Bureau of Investigation, South Bengal Headquarter to issue the show cause notice on the ground that it is not an adjudicating authority. 9. This contention is rebuttal by the learned counsel by contending that the show cause notice has been issued by an officer in the rank of Deputy Commissioner, State Tax and is entitled to adjudicate a show cause notice. 10. In the light of the subsequent development, we are of the view....