Monika Agarwal vs Union Of India And Ors
2025 Latest Caselaw 1012 Cal/2

Calcutta High Court

Monika Agarwal vs Union Of India And Ors on 31 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-18
                                 ORDER SHEET

                                  WPO/47/2025

                      IN THE HIGH COURT AT CALCUTTA
                        Constitutional Writ Jurisdiction
                               ORIGINAL SIDE


                             MONIKA AGARWAL
                                  Versus
                          UNION OF INDIA AND ORS.


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
  Date : 31st January, 2025.

                                                                      Appearance
                                                Mr. Arun Kumar Upadhyuay, Adv.
                                                       Ms. Sobha Upadhyay, Adv.
                                                               ..for the petitioner

                                                  Mr. Soumen Bhattacharjee, 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 29th 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 29th 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 13th April, 2023 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.)

mg/S. Pal