Avadh Mercantile Company Limited vs Income Tax Officer
2024 Latest Caselaw 3977 Cal

Calcutta High Court (Appellete Side)

Avadh Mercantile Company Limited vs Income Tax Officer on 6 August, 2024

  M/L36                  IN THE HIGH COURT AT CALCUTTA
06.08.2024              CONSTITUTIONAL WRIT JURISDICTION
  sb
   Ct 5                         APPELLATE SIDE
                                 WPA 14974 of 2024

                           Avadh Mercantile Company Limited
                                        Versus
                          Income Tax Officer, Ward 4(3) & Ors.

                         Mr. Avra Mazumder
                         Mr. Girdhar Dehelia
                         Ms. Alisha Das
                         Mr. Suman Bhowmik
                         Mr. Samrat Das
                         Ms. Elina Dey
                         Mr. Sourendra Nath Banerjee
                                          ... For the petitioner.

                         Ms. Smita Das De
                                    ... For the respondents.

1. The present writ petition has been filed, inter alia,

challenging the notice issued under Section 148 of the

Income Tax Act, 1961 (hereinafter referred to as the

"said Act") dated 19th April, 2024 for the Assessment

Year 2017-18 by the jurisdictional assessing officer.

2. It is submitted that in terms of Section 151A of the

said Act, consequent upon publication of the

notification dated 29th March, 2022, a notice under

Section 148 can only be issued in a faceless manner as

provided therein.

3. Having regard to the aforesaid, it is submitted that the

notice under Section 148 issued by the jurisdictional

assessing officer is without jurisdiction and should be

stayed pending disposal of this petition.

4. Ms. De, learned advocate enters appearance on behalf

of the respondents.

5. Having heard the learned advocates appearing for the

respective parties and since the jurisdictional issue has

been raised, I am of the view that the present writ

petition should be heard.

6. Taking note of the prima facie case and the

judgment delivered by the Hon'ble Division Bench of

this Court in the case of Girdhar Gopal Dalmia vs.

Union of India, (MAT 1690 of 2023) on 25th

September, 2023, I am of the view that the impugned

notice issued by the Jurisdictional Assessing Officer

under Section 148 of the said Act dated 19th April,

2024, is required to be stayed till the disposal of the

writ petition or until further order whichever is earlier.

7. Let affidavit-in-opposition to the present writ petition

be filed within a period of six weeks from date. Reply

thereto, if any, be filed within four weeks thereafter.

8. List this matter in the Combined Monthly List of

December, 2024, under the heading "Hearing".

(Raja Basu Chowdhury, J.)