M/S. P. N. Memorial Neuro Centre ... vs The Principal Commissioner Of Income ...
2025 Latest Caselaw 1000 Cal/2

Calcutta High Court

M/S. P. N. Memorial Neuro Centre ... vs The Principal Commissioner Of Income ... on 30 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-17


                           WPO 8 of 2025
                  IN THE HIGH COURT AT CALCUTTA
                  CONSTITUTION WRIT JURISDICTION
                           ORIGINAL SIDE



 M/S. P. N. MEMORIAL NEURO CENTRE RESEARCH INSTITUTE LTD.
                                   Versus
     THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS.

Before:
The Hon'ble Justice RAJARSHI BHARADWAJ
Date: 30th January, 2025

                                                              Appearance:
                                                     Mr. M. S. Tiwari, Adv.


         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, inter alia, 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 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 5 th

September, 2024 for the assessment year 2019-2020 till the disposal of

the writ petition.

Liberty to mention after expiry of the period for exchange of

affidavits.

(RAJARSHI BHARADWAJ, J.) kc