V B Industries Limited vs Union Of India And Others
2025 Latest Caselaw 1149 Cal/2

Calcutta High Court

V B Industries Limited vs Union Of India And Others on 6 February, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-14
                                 ORDER SHEET
                         IN THE HIGH COURT AT CALCUTTA
                        CONSTITUTIONAL WRIT JURISDICTION
                                ORIGINAL SIDE

                                WPO/43/2025

                            V B INDUSTRIES LIMITED
                                     VS
                           UNION OF INDIA AND OTHERS

  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
  Date : 6th February, 2025.
                                                                            Appearance:
                                                                Mr. Avijit Ghoshal, Adv.
                                                                   ... for the petitioner.

                                                                   Mr. Aryak Dutt, Adv.
                                                                  Ms. Riya Kundu, Adv.
                                                                 ... for the respondents.

The Court :- Affidavit of service filed in Court today is taken on record.

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.

Let affidavit-in-opposition be filed within six weeks 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 19 th April, 2023 for the

assessment year 2016-17 till the disposal of the writ petition.

Liberty to mention after expiry of the period for exchange of affidavits.

(RAJARSHI BHARADWAJ, J.)

KB AR(CR)