Shristi Cement Limited vs Assistant Commissioner Of Income Tax
2025 Latest Caselaw 990 Cal/2

Calcutta High Court

Shristi Cement Limited vs Assistant Commissioner Of Income Tax on 30 January, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                  ORDER SHEET


OD-6

                              WPO No. 1151 of 2024

                     IN THE HIGH COURT AT CALCUTTA
                    CONSTITUTIONAL WRIT JURISDICTION
                              ORIGINAL SIDE


                         SHRISTI CEMENT LIMITED
                                 VERSUS
                 ASSISTANT COMMISSIONER OF INCOME TAX,
                  CENTRAL CIRCLE 1/1, KOLKATA AND ORS.


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
  Date: January 30, 2025.


                                                                            Appearance:
                                                                 Ms. Swapna Das, Adv.
                                                                Mr. Siddharth Das, Adv.
                                                                      For the petitioner.

                                                                Mr. Amit Sharma, Adv.
                                                                Mr. Prayas Sarkar, Adv.
                                                                   For the respondents.

The Court: Affidavit-of service filed by the petitioner is kept on record.

Learned counsel appearing for the petitioner files supplementary affidavit.

Let the supplementary affidavit also 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 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 31 st August, 2024 for the

assessment year 2014-15 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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