M/S Indo Asian Securities Pvt. Ltd vs Assistant / Deputy Commissioner Of ...
2024 Latest Caselaw 3978 Cal

Calcutta High Court (Appellete Side)

M/S Indo Asian Securities Pvt. Ltd vs Assistant / Deputy Commissioner Of ... on 6 August, 2024

  M/L20                   IN THE HIGH COURT AT CALCUTTA
06.08.2024               CONSTITUTIONAL WRIT JURISDICTION
 Saswata
   Ct 5                          APPELLATE SIDE

                                  WPA 14870 of 2024

                            M/s Indo Asian Securities Pvt. Ltd.
                                         Versus
                  Assistant / Deputy Commissioner of Income Tax & Ors.

                          Mr. Dhiraj Lakhotia
                          Mr. Manik Biswas
                                            ... For the petitioner.
                          Mr. S.Roy Chowdhury
                                      ... For the Income Tax Authorities.



             1.     Affidavit of service filed in Court today on behalf of

             the petitioner is taken on record.


             2.     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 18th April, 2024 for the Assessment Year 2017-

             18 by the jurisdictional assessing officer.


             3.     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.


             4.     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.
                              2




5.    Mr.     Roy   Chowdhury,   learned     advocate   enters

appearance on behalf of the respondents.

6. 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 upon exchange of affidavits.

7. 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 proceeding initiated by the

Jurisdictional Assessing Officer by issuance of a notice

under Section 148 of the said Act dated 18 th April, 2024,

is required to be stayed till the end of December 2024 or

until further orders whichever is earlier.

8. In view thereof, 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.

9. Liberty to mention upon expiry of the period for

exchange of affidavits.

(Raja Basu Chowdhury, J.)