Kayan Investment And Trading Company ... vs Assistant Commissioner Of Income Tax
2025 Latest Caselaw 961 Cal/2

Calcutta High Court

Kayan Investment And Trading Company ... vs Assistant Commissioner Of Income Tax on 28 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-1
                             WPO 1044 of 2024

                   IN THE HIGH COURT AT CALCUTTA
                   CONSTITUTION WRIT JURISDICTION
                            ORIGINAL SIDE

    KAYAN INVESTMENT AND TRADING COMPANY PRIVATE LIMITED
                              Versus
            ASSISTANT COMMISSIONER OF INCOME TAX,
                 CIRCLE-3(4), KOLKATA AND ORS.


Before:
The Hon'ble Justice RAJARSHI BHARADWAJ
Date: 28th January, 2025

                                                     Mr. Abhratosh Majuimdar, Sr. Adv.
                                                               Mrs. Swapna Das, Adv.
                                                               Mr. Siddharth Das, Adv.
                                                                     ...for the petitioner

                                                                 Mr. Amit Sharma, Adv.
                                                                 ...for the respondents.

The Court: Let supplementary affidavit filed on behalf of the

petitioner in Court today be kept with the record.

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 Giridhar 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 31st 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.)

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