Todi Investors (India) Private Limited vs Deputy Director Of Income Tax ...
2025 Latest Caselaw 695 Cal/2

Calcutta High Court

Todi Investors (India) Private Limited vs Deputy Director Of Income Tax ... on 2 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-33
                 IN THE HIGH COURT AT CALCUTTA
                 CONSTITUTION WRIT JURISDICTION
                          ORIGINAL SIDE

                           WPO/1194/2024

          TODI INVESTORS (INDIA) PRIVATE LIMITED
                            VS
 DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION), UNIT- 6(2),
                    KOLKATA AND ORS.


Before:
The Hon'ble Justice RAJARSHI BHARADWAJ
Date: 2nd January, 2025

                                                             Appearance:
                                                 Mr. Akhilesh Gupta, Adv.
                                                 Mr. Pranav Sharma, Adv.
                                                       ...for the petitioner

                                                Mr. Prithu Dudhoria, 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 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 week 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 31 st

August, 2024 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.)

S. Bag