Calcutta Clothing Private ... vs Union Of India Ministry Of Finance ...
2022 Latest Caselaw 90 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 5
 

 
Case :- WRIT TAX No. - 22 of 2022
 

 
Petitioner :- Calcutta Clothing Private Ltd.Lucknow Thru. Director Gurcharan Singh
 
Respondent :- Union Of India Ministry Of Finance Dept. Of Revenue Central Board Of Direct Taxes (Cbdt) New Delhi
 
Counsel for Petitioner :- Atma Ram Verma
 
Counsel for Respondent :- Manish Misra
 

 
Hon'ble Mrs. Sangeeta Chandra,J.

Hon'ble Mohd. Faiz Alam Khan,J.

Heard Shri Abhinav Mehrotra, learned counsel appearing for the petitioner and Shri Manish Mishra, learned counsel appearing for the respondent nos.1 to 3.

This writ petition has been filed challenging the notice issued under Section 148 of the Income Tax Act, 1961 dated 23.06.2021 and the sanction authorizing the issuance of such notice and connected proceedings for reassessment of the income for the assessment year 2017-18.

Learned counsel for the petitioner submits that similar matters have been entertained by this Court earlier. He has referred an order dated 08.02.2022 passed in Writ Tax No.16 of 2022; Roopam Agrawal Vs. Union of India and Others.

It has been submitted by learned counsel for the petitioner that the case of the petitioner is squarely covered by the judgment and order dated 30.09.2021, passed by a Division Bench of this Court in Writ Tax No.524 of 2021, Ashok Kumar Agarwal Vs. Union of India and others.

Prima facie, a case for interim relief is made out.

Until further orders of this Court, the operation of the impugned notice dated 23.06.2021 shall remain stayed. The respondents are restrained from continuing with the reassessment proceedings in pursuance to the impugned notice.

Connect and list this case along with Writ Tax Nos.1/2022, 2/2022, 6/2022 and 7/2022 on 24.02.2022. By the next date of listing, the pleadings be exchanged between the parties.

Order Date :- 10.2.2022

Anupam S/-