Calcutta High Court
Reliance Chemotex Industries ... vs The Asst. Commissioner Of Income ... on 27 July, 2021
OD-8
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
(Via Video Conference)
WPO/283/2021
RELIANCE CHEMOTEX INDUSTRIES LTD. AND ANR.
Versus
THE ASST. COMMISSIONER OF INCOME TAX 11(1) KOLKATA AND ORS.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 27th July, 2021.
Appearance:
Mr. Asim Choudhury, Adv.
Ms. A. Dey, Adv.
...for the petitioners
Mr. Dhiraj Trivedi, Av.
Ms. Madhu Jana, Adv.
...for the respondents
The Court : In this matter petitioners have challenged the impugned notice
dated 25h June, 2021 relating to assessment year 2014-2015 under Section 148
of the Income Tax Act, 1961 on the ground that before issuing notice under
Section 148 of the Act, mandatory provisions of Section 148A of the Act which
cast statutory obligation on the Assessing Officer to comply the provisions of the
same before issuing any notice under Section 148 of the Act has not been
complied with by the Assessing Officer.
Petitioners have also challenged the constitutional validity of the provisions
of the Taxation And Other Law (Relaxation and Amendment Of Certain
Provisions) Act, 2020.
Mr. Bag, learned Advocate appearing for the petitioners in support of his
contention has relied on two unreported decisions of the Hon'ble Bombay High
Court, one decision is in WP (L) No.11766 of 2021 dated 3 rd June, 2021 in the
case of Armada D1 Pte. Ltd. Vs. The Deputy Commissioner of Income Tax Int-Tax
Circle 1(1) (2) & Ors. and unreported decision in WP No. 1334 of 2021 dated 5 th
July, 2021 in the case of Tata Communications Transformation Services Limited
Vs. Assistant Commissioner of Income Tax 14(1) (2), Mumbai & Ors. He has also
relied on one reported decision of Hon'ble Bombay High Court in WP (L) No.
14687 of 2021 in the case of Sahil International Vs. Assistant Commissioner of
Income Tax, Circle-19(3) & Ors. reported in [2021] 128 taxmann.com 161
(Bombay) dated 9th July, 2021 and one unreported decision of Hon'ble Delhi High
Court in W.P. (C) 6176 of 2021 in the case of Mon Mohan Kohli Vs. Assistant
Commissioner of Income Tax & Anr. dated 7th July, 2021.
In all these aforesaid cases Hon'ble Courts have stayed the impugned
notice under Section 148 of the Income Tax Act, 1961 for non compliance of the
provisions of Section 148A of the Act. I had given an opportunity of Mr. Dhiraj
Trivedi, learned Advocate appearing for the respondents to take instruction in the
matter by my order dated 13 th July, 2021. Today, when he was asked about the
instruction pursuant to my aforesaid direction in this matter he simply made
prayer for adjournment on the ground of learned Additional solicitor General and
could not submit anything about the aforesaid judgments relied on by the
petitioners or on the facts of this case as to whether in this case before issuing
notice under Section 148 of the Act, provisions under Section 148A was complied
with or not. Mr. Trivedi says that officer concerned has asked for further time
and was not able to deny the allegations of the petitioners that Section 148A
provisions of the Income Tax Act, 1961 was not complied with in this case before
issuing notice under Section 148 of the said Act and was not able to distinguish
the aforesaid unreported decisions.
Considering the submissions of the parties, I direct the respondents to file
affidavit-in-opposition within six weeks from date. Petitioners to file reply thereto,
if any, within two weeks thereafter. List the matter after eight weeks (i.e.
21.09.2021)
In the meanwhile, respondents are restrained from proceeding any further
on the basis of the aforesaid impugned notice dated 25 th June, 2021 being
Annexure "P-3" to the writ petition.
(MD. NIZAMUDDIN, J.)
S.Bag
