Calcutta High Court
Narendra Singh vs Union Of India & Ors on 19 December, 2024
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
ORDER SHEET
OD-29
WPO No. 1012 of 2024
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
NARENDRA SINGH
VERSUS
UNION OF INDIA & ORS.
BEFORE:
The Hon'ble JUSTICE RAJARSHI BHARADWAJ
Date: December 19, 2024.
Appearance:
Ms. Pooja Sah, Adv.
Ms. Ajeyaa Choudhury, Adv.
For the petitioner.
Mr. Tilak Mitra, Adv.
For the respondents.
The Court: Learned Counsel for the petitioner submits that the petitioner
challenges the notice issued under section 148 of the Income Tax Act, 1961 on
the ground that the same has been issued by the jurisdictional assessing officer
though in terms of section 151A of the said Act read with the notification dated
29th March 2022, such notice was required to be issued through the automated
allocation, in accordance with the risk management strategy formulated by the
Board as referred to section 148 of the said Act, for issuance of notice, in a
faceless manner, to the extent provided in section 144B of the Act with reference
to making assessment or re-assessment of the total income or loss of the
assessee.
Learned counsel appearing for the Income Tax Department prays leave to
file affidavit-in-opposition.
2
Let affidavit-in-opposition be filed within six week from date; reply, if any,
within four weeks thereafter.
Taking into consideration the prima facie case as has been made out by
the petitioner and the judgment of the Division Bench of this Court presided over
by the Hon’ble The Chief Justice in the case of Girdhar Gopal Dalmia vs. Union of
India & Others, in MAT/1690/2023 on 25th September 2023, whereby the
Hon’ble Division Bench while considering the competence of the jurisdictional
assessing officer to issue a notice under section 148 of the said Act, consequent
upon publication of the scheme vide notification dated 29 th March 2022 and
while admitting the appeal had stayed the said notice, I am of the view that no
further steps should be taken by the respondents on the basis of the notice
issued under section 148 of the said Act dated 6 th April, 2023 for the assessment
year 2019-20 till the disposal of the writ petition.
Liberty to mention after expiry of the period for exchange of affidavits.
(RAJARSHI BHARADWAJ, J.)
snn.