Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.
2. By this writ petition, petitioner has challenged the impugned order of sanction for prosecution against the petitioner, dated 13 June, 2023, under Section 279(1) of the Income Tax Act, 1961, relating to relevant assessment year. Petitioner challenges the aforesaid impugned sanction order mainly on two grounds : Firstly on the ground of violation of principles of natural justice by not considering his prayer for personal hearing by his letter dated 11 June, 2013; Secondly that the impugned sanction order is contrary to Circular No. 24/2019 dated 9 February, 2019 and Circular No. 5/2020 dated 23 January, 2020 issued by the CBDT since according to the petitioner in this case previous approval of collegium of two CCIT rank officers as per the aforesaid circular has not been taken nor the approval order of prosecution has been provided to the petitioner.
3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is concerned it is perfectly legal and valid and not contrary to the aforesaid circulars of the Board but he is not in a position to produce the order of approval to contradict the aforesaid allegation of the petitioner with regard to taking of previous approval of collegium of two CCIT and he prays for time to produce the original order of approval.
4. Considering the facts and circumstances of the case and submissions of the parties and in view of the fact that Mr. Dutt at the moment is not in a position to produce the order of approval for prosecution, this matter is adjourned till 27 July, 2023 to enable Mr. Dutt to take instruction and for production of original record of impugned appoval for prosecution and about the allegation of denying the petitioner personal opportunity of hearing.
5. In the meantime, there will be no further proceeding on the basis of impugned sanction for prosecution till 31 July, 2023 or until further order whichever is earlier.
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