Sital Kumar Poddar vs Union Of India & Ors on 19 December, 2024

Calcutta High Court

Sital Kumar Poddar vs Union Of India & Ors on 19 December, 2024

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

ORDER SHEET
                                                                                 OD-41

                                 WPO No. 1091 of 2024

                       IN THE HIGH COURT AT CALCUTTA
                      CONSTITUTIONAL WRIT JURISDICTION
                                ORIGINAL SIDE


                                SITAL KUMAR PODDAR
                                       VERSUS
                                UNION OF INDIA & ORS.


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
  Date: December 19, 2024.


                                                                            Appearance:
                                                            Mr. Rajarshi Chatterjee, Adv.
                                                               Mrs. Suman Sahani, Adv.
                                                                       For the petitioner

        The Court: Affidavit of service filed in Court today is taken on record.
        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 29 th 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.
        Let affidavit-in-opposition be filed within six week from date; reply, if any,
within four weeks thereafter.
                                          2

       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 29 th August, 2024 for the
assessment year 2018-19 till the disposal of the writ petition.

Liberty to mention after expiry of the period for exchange of affidavits.

(RAJARSHI BHARADWAJ, J.)

snn.