Cosmos Mercantile Pvt. Ltd vs Union Of India & Ors
2024 Latest Caselaw 3168 Cal/2

Calcutta High Court

Cosmos Mercantile Pvt. Ltd vs Union Of India & Ors on 7 November, 2024

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                          WPO 816 of 2024
                  IN THE HIGH COURT AT CALCUTTA
                  CONSTITUTION WRIT JURISDICTION
                           ORIGINAL SIDE



                        Cosmos Mercantile Pvt. Ltd.
                                  Versus
                           Union of India & Ors.




Before:
The Hon'ble Justice RAJARSHI BHARADWAJ
Date: 7th November 2024

                                                                Appearance:
                                                    Mr. Aryak Dutt, Advocate
                                                   Ms. Riya Kundu, Advocate


         The Court: 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.
                                       2


            Let affidavit-in-opposition be filed within six week from date;

reply, if any, within four weeks thereafter.

            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 2 nd May

2024 for the assessment year 2020-2021 till the disposal of the writ

petition.

Liberty to mention after expiry of the period for exchange of

affidavits.

(RAJARSHI BHARADWAJ, J.)

R. Bose