Arun Kumar Khemka vs Union Of India And Ors
2025 Latest Caselaw 1205 Cal/2

Calcutta High Court

Arun Kumar Khemka vs Union Of India And Ors on 13 February, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-6


                         WPO 1039 of 2024
                 IN THE HIGH COURT AT CALCUTTA
                 CONSTITUTION WRIT JURISDICTION
                          ORIGINAL SIDE



                        ARUN KUMAR KHEMKA
                                 Versus
                      UNION OF INDIA AND ORS.

Before:
The Hon'ble Justice RAJARSHI BHARADWAJ
Date: 13th February, 2025

                                                              Appearance:
                                                Mr. Subash Agarwal, Adv.
                                              Mr. Rajarshi Chatterjee, Adv.
                                                  Ms. Suman Sahani, Adv.
                                                        ...for the petitioner

                                                   Mr. Amit Sharma, Adv.
                                                   Mr. Prayas Sarkar, Adv.
                                                     ...for the respondents

The Court: Learned Counsel for the petitioner submits that the

petitioner challenges the notice issued under section 148 of the Income

Tax Act, 1961, inter alia, 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 13 th April,

2023 for the assessment year 2016-2017 till the disposal of the writ

petition.

Liberty to mention after expiry of the period for exchange of

affidavits.

(RAJARSHI BHARADWAJ, J.) kc