Sangeeta Agarwal vs Union Of India & Ors
2025 Latest Caselaw 700 Cal/2

Calcutta High Court

Sangeeta Agarwal vs Union Of India & Ors on 3 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-09
                         WPO/1178/2024
                 IN THE HIGH COURT AT CALCUTTA
                 CONSTITUTION WRIT JURISDICTION
                          ORIGINAL SIDE



                           Sangeeta Agarwal
                                Versus
                         Union of India & Ors.




Before:
The Hon'ble Justice RAJARSHI BHARADWAJ
Date: 3rd January 2025

                                                              Appearance:
                                           Mr. Subhas Agarwal, Advocate
                                         Mr. Rajarshi Chatterjee, Advocate
                                             Mr. Suman Sahani, Advocate
                                                         for the petitioner
                                      Mr. Soumen Bhattacahrjee, Advocate
                                                Mr. Ankan Das, Advocate
                                           Ms. Shradhya Ghosh, Advocate
                                                     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 23 rd

August 2024 for the assessment year 2018-2019 till the disposal of the

writ petition.

Liberty to mention after expiry of the period for exchange of

affidavits.

(RAJARSHI BHARADWAJ, J.)

R. Bose