Aachman Marketing Private ... vs Deputy Commissioner Of Income Tax ...
2023 Latest Caselaw 4264 Cal

17.7.2023
   ks                     WPA 15408 of 2023
 sl. 15
             Aachman Marketing Private Limited & Anr.
                             Vs
            Deputy Commissioner of Income Tax & Anr.


            Mr. Abhratosh Mazumder, Ld. Sr. Adv.,
            Mrs. Akshara Shukla
                        ... For the Petitioners.
            Mrs. Smita Das De
                           ... For the Respondents.

Heard learned Advocates appearing for the parties.

By this writ petition, petitioners have challenged

the impugned show-cause-notice dated 30th May,

2023, under Section 24 of the Prohibition of Behami

Property Transaction Act, 1988 by which petitioners

were asked to give reply to the same within 15 days

from the date of receipt of the said show-cause-notice

and a date of hearing was also fixed on 9th June, 2023,

which the petitioners did not avail and filed this writ

petition on 28th June, 2023, after expiry of the date of

filing of such reply to the impugned show-cause-notice

and after the expiry of the date of hearing. Petitioners

are challenging the impugned show-cause-notice on

the ground of jurisdiction of the respondent authority

concerned and petitioners rely on a decision of the

Hon'ble Supreme Court in the case of Union of India

vs. Ganpati Dealcom (P.) Ltd. reported in (2022) 141

taxmann. com 389 (SC). The allegation of the

respondent authority is that the petitioners have

invested in immovable property by purchasing the

same registered on 14th August, 2017 amounting to

Rs. 2,75,34,720/- though Mr. Mazumder, learned

senior Advocate appearing for the petitioners submits

that the alleged transaction against which the

impugned show-cause-notice has been issued relates

back to the financial year 2014-15.

Considering the facts and circumstances of the

case I am not inclined to interfere with the impugned

show-cause-notice at this stage and extending the time

to file objection/response to the aforesaid impugned

show-cause-notice by a period of two weeks from date

and the respondents authority concerned shall

consider the same in accordance with law and pass a

reasoned and speaking order after giving an

opportunity of hearing to the petitioners of its

authorised representative and shall also consider the

applicability of the aforesaid judgment of the Hon'ble

Supreme Court, namely Union of India vs. Ganpati

Dealcom (P.) Ltd.(supra) and such final order on the

impugned show-cause-notice will be passed by the

respondents authority concerned within a period of

four weeks form the date of receipt of such

objection/response and the order so passed shall not

be given effect to for a period of two weeks from the

date of service of the same on the petitioners and the

petitioners will be at liberty to challenge the same, if so

aggrieved in accordance with law.

With this observation and direction this writ

petition being WPA 15408 of 2023 is disposed of.

( Md. Nizamuddin, J. )