Srigopal Yarn Trading Private Limited vs Income Tax Officer
2025 Latest Caselaw 989 Cal/2

Calcutta High Court

Srigopal Yarn Trading Private Limited vs Income Tax Officer on 30 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-19
                                  ORDER SHEET

                      IN THE HIGH COURT AT CALCUTTA
                        Constitutional Writ Jurisdiction
                                ORIGINAL SIDE


                                  WPO/39/2025

               SRIGOPAL YARN TRADING PRIVATE LIMITED
                               VERSUS
           INCOME TAX OFFICER, WARD 7/1, KOLKATA AND ORS.


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
  Date : 30th January, 2025.
                                                                     Appearance:
                                                           Ms. Swapna Das, Adv.
                                                        Mr. Siddhartha Das, Adv.
                                                               ...for the petitioner

                                                  Mr. Soumen Bhattacharjee, Adv.
                                                       Ms. Shradhya Ghosh, Adv.
                                                            ...for the respondents

The Court: Affidavit of service filed by the learned counsel appearing

for the petitioner is 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, on

the ground, inter alia, 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 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 28 th 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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