Rakesh Flour Mills Private Limited vs Income Tax Officer
2025 Latest Caselaw 898 Cal/2

Calcutta High Court

Rakesh Flour Mills Private Limited vs Income Tax Officer on 16 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

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OD-3

                       IN THE HIGH COURT AT CALCUTTA
                       CONSTITUTION WRIT JURISDICTION
                                ORIGINAL SIDE

                                 WPO/972/2024

                RAKESH FLOUR MILLS PRIVATE LIMITED
                                 VS
           INCOME TAX OFFICER, WARD 12(1), KOLKATA AND ORS

BEFORE:
The Hon'ble JUSTICE RAJARSHI BHARADWAJ
Date : 16th January, 2025.
                                                                         Appearance:
                                                            Mr. Saurabh Bagaria, Adv.
                                                             Mr. Aditya Kanodia, Adv.
                                                              Ms. Shreya Trivedi, 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, 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 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 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 24 th April 2023 for

the assessment year 2016-2017 till the disposal of the writ petition.

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

(RAJARSHI BHARADWAJ, J.)

arsad