- (1.) An Order dated December 12, 2018 passed under Section 143(3) of the Income Tax Act, 1961 is under challenge in the present writ petition.
(2.) Learned Advocate appearing for the petitioner submits that, notwithstanding the impugned order being appealable, the petitioner has chosen to file the writ petition on the ground that, the impugned order was passed in breach of the principles of natural justice. He points out three instances where the principles of natural justice were violated. He draws the attention of the Court to the notice dated October 17, 2018 by which, the authorities invoked the provisions of Section 142(1) of the Act of 1961. He submits that, such notice did not fix any date of hearing of the proceeding. He draws the attention of the Court to the impugned order and submits that, the impugned order at paragraph 2 records that, by a notice dated October 17, 2018, a questionnaire was given to the petitioner with a date of hearing being fixed on October 29, 2018. No such date of hearing was fixed by the notice dated October 17, 2018. No hearing was given to the petitioner on October 29, 2018. Apart from the notice dated October 17, 2018, the authorities did not inform the petitioner as to a date of hearing being fixed on October 29, 2018. Consequently, the petitioner was not heard. The impugned order suffers from the vice of breach of the principles of natural justice.
(3.) On the second aspect of violation of the breach of the principles of natural justice in the impugned proceedings, learned Advocate appearing for the petitioner submits that, the petitioner complied with the questionnaire raised in the notice dated October 17, 2018. At no point of time, the authorities wanted the petitioner to produce any ledger. The petitioner has in its possession relevant ledgers which could be produced, if asked for. However, the impugned order proceeds on the basis that, there was failure on the part of the petitioner to produce the ledger called for. Since no ledger was called for, and no hearing was given, the impugned order again stands vitiated by the breach of the principles of natural justice.;