Gainwell Commosales Private Limited vs Assistant Commissioner Of Income Tax
2025 Latest Caselaw 694 Cal/2

Calcutta High Court

Gainwell Commosales Private Limited vs Assistant Commissioner Of Income Tax on 2 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-14

                            WPO/1058/2024
                    IN THE HIGH COURT AT CALCUTTA
                   CONSTITUTIONAL WRIT JURISDICTION
                             ORIGINAL SIDE


                 GAINWELL COMMOSALES PRIVATE LIMITED
                                    VS
                ASSISTANT COMMISSIONER OF INCOME TAX,
                        CIRCLE 1(1) KOL AND ORS.


BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
Date : 2nd January, 2025

                                                                   Appearance :

                                                           Mr.Vishal Karla, Adv.
                                                      Ms. Sumisha Murgai, Adv.
                                                              Mr. A.K. Dey, Adv.
                                                                   For petitioner
                                                      Mr. Prithu Dudhoria, Adv.
                                                                For 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 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 31 st

August, 2024 (at page 495, Vol - IV) 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 31st August, 2024 for the assessment year 2018-19 till the disposal of

the writ petition.

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

(RAJARSHI BHARADWAJ, J.)

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