Calcutta High Court
Choudhary Fincon Llp vs Union Of India And Ors on 19 December, 2024
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
ORDER SHEET
OD-69
WPO No. 1187 of 2024
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
CHOUDHARY FINCON LLP
VERSUS
UNION OF INDIA AND ORS.
BEFORE:
The Hon'ble JUSTICE RAJARSHI BHARADWAJ
Date: December 19, 2024.
Appearance:
Ms. Pooja Jewrajka, Adv.
For the petitioner.
Mr. Amit Sharma, Adv.
For the respondents.
1. Affidavit of service filed in Court today is taken on record.
2. Challenging, inter alia, the notice issued under Section 148 of the Income
Tax Act, 1961 (hereinafter referred to as the said Act) dated 5 th September, 2024
for the assessment year 2017-18 the present writ petition has been filed.
3. Ms. Jewrajka, learned Advocate appearing on behalf of the petitioner would
submit that in terms of Section 151A of the said Act read with the notification
dated 29th March, 2022, a notice under Section 148 of the said Act can only be
issued in a faceless manner.
4. Although on the previous occasion, learned Advocate appearing for the
respondents sought for an accommodation to ascertain the steps taken in
connection with notice under Section 148 of the said Act today he submits that
the assessment order under Section 147 of the said Act has not yet been passed.
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5. Having heard the learned Advocates appearing for the respective parties,
since it appears that the writ petition raises a jurisdictional issue, I am of the
view that the writ petition should be heard upon exchange of affidavits.
6. Let affidavit-in-opposition to the present writ petition be filed within six
weeks from date; reply thereto, if any, be filed within four weeks thereafter.
7. Taking into consideration the prima facie case as has been made out by the
petitioner and the order 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 5th September, 2024 for the assessment year
2017-18 till the disposal of the writ petition or until further order, whichever is
earlier.
8. Liberty to mention upon expiry of the period for exchange of affidavits.
(RAJARSHI BHARADWAJ, J.)
snn.