TMI Blog2023 (3) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, Bureau of Investigation, South Bengal (HQ), who has issued notice dated 7th November, 2022 - HELD THAT:- If the subject issue is one and the same or if the subject is inter-related, it is always better that one authority adjudicates the matter. By directing the assessee to face multiple authorities may result in conflicting decisions. Therefore, not only in the interest of the assessee but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d show cause notice and file be placed before the Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ) and to adjudicate the show cause notice along with the proceedings already initiated pursuant to the notice dated 7th November, 2022. - M.A.T. 211 of 2023 With I.A. No.CAN 1 of 2023 - - - Dated:- 15-3-2023 - HON BLE MR. JUSTICE T. S. SIVAGNANAM AND HON BLE MR. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senior standing counsel for the State of West Bengal. After hearing the learned advocates for a considerable length of time, we are of the view that the writ petition itself can be disposed of as the dispute lies in a very narrow campus. 3. The appellants are aggrieved by the show cause notice issued by the respondent herein dated 29th December, 2022 on the ground that the very same issue is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate that issues be considered by the said authority including the issue, which has been raised by the respondent in the show cause notice dated 29th December, 2022. Therefore, we are inclined to issue the following directions. 4. In the result, the appeal as well as the writ petition are disposed of by directing the respondent to place the entire file pertaining to the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs in a comprehensive matter, consider the submissions made by the assessee and pass a reasoned order on merits and in accordance with law. 6. There shall be no order as to costs. 7. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM, J) I agree, (HIRANMAY BHATTACHAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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