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2021 (8) TMI 182 - HC - Income TaxModification/recall of the order - Order whereby the Central Bureau of Investigation was directed to enquire as to whether the email dated 31st May, 2021 annexed by the petitioner as Annexure P-4 had been issued to the petitioner or not by the respondent and/or Tax Department - HELD THAT - Keeping in view the aforesaid, the unconditional apology offered by the respondent is accepted by this Court and the allegations against the petitioner that he had had prima facie committed penal offences under Section 191, 192 and 196 of the IPC are deleted. Consequently, the order dated 16th July, 2021 directing the Central Bureau of Investigation to enquire as to whether the email dated 31st May, 2021 had been issued to the petitioner by the respondent-Tax Department is recalled - Application disposed off.
Issues involved:
1. Modification/recall of an order directing the Central Bureau of Investigation (CBI) to inquire about an email. 2. Allegations of penal offenses under Section 191, 192, and 196 of the IPC against the petitioner. 3. Violation of the principle of natural justice in the assessment order and notice of demand. Issue 1: Modification/recall of CBI inquiry order The petition sought modification/recall of an order directing the CBI to investigate an email dated 31st May, 2021. The ASG admitted the email's authenticity but explained it was due to a systems error. The ASG sought to withdraw certain parts of the counter-affidavit alleging penal offenses against the petitioner. The deponent of the affidavit acknowledged the error and sought to withdraw the allegations. The Court accepted the unconditional apology from the respondent, deleted the allegations of penal offenses, and recalled the order directing the CBI inquiry. The application was disposed of, and the Registry was directed to send a copy of the order to the Director, CBI. Issue 2: Allegations of penal offenses The ASG admitted that the assessment order and notice of demand were passed in violation of the principle of natural justice. He requested the writ petition to be allowed and the matter remanded for fresh determination. Consequently, the assessment order and notice of demand were set aside, and the matter was remanded to the respondent for a fresh assessment order after providing an opportunity of hearing to the petitioner. The writ petition was disposed of, and the order was to be uploaded on the website and forwarded to the counsel via email. Issue 3: Violation of natural justice in assessment order The ASG acknowledged the violation of the principle of natural justice in passing the assessment order and notice of demand. The Court set aside the assessment order and notice of demand, remanding the matter back to the respondent for a fresh assessment order following due process. The writ petition was disposed of, and the order was to be promptly uploaded on the website and sent to the counsel via email. This judgment addressed issues related to the modification/recall of a CBI inquiry order, allegations of penal offenses against the petitioner, and the violation of natural justice in an assessment order. The Court accepted the respondent's apology, deleted the penal offense allegations, and recalled the CBI inquiry order. Additionally, the assessment order and notice of demand were set aside due to a violation of natural justice, and the matter was remanded for a fresh assessment order with an opportunity for the petitioner to be heard.
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