Srei Insurance Booking Pvt. Ltd vs Deputy Commissioner Of Income Tax
2025 Latest Caselaw 241 Cal/2

Calcutta High Court

Srei Insurance Booking Pvt. Ltd vs Deputy Commissioner Of Income Tax on 3 July, 2025

OD-23
                      IN THE HIGH COURT AT CALCUTTA
                     CONSTITUTIONAL WRIT JURISDICTI0N
                               ORIGINAL SIDE

                                  WPO/453/2025

               SREI INSURANCE BOOKING PVT. LTD.
                            VERSUS
  DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKTA & ORS.

BEFORE :
THE HON'BLE JUSTICE RAJA BASU CHOWDHURY
Date : 3rd July, 2025
                                                                     Appearance :
                                                                 Mr. Somak Basu, Adv.
                                                             Mr. Swagato Kabiraj, Adv.
                                                                     ...for the petitioner
                                                                  Mr. Tilak Mitra, Adv.
                                                                  ...for the respondent

1. Challenging the issuance of notice under Section 148 of the Income Tax

Act, 1961 (hereinafter referred to as 'the said Act') for the assessment year

2020-21 dated 27th March, 2025 on the ground that no reasons have been

provided by the assessing officer or by the approval granting authority while

granting approval as required under the first proviso to Section 148 of the said

Act, the instant writ petition has been filed.

2. The learned Advocate appearing in support of the writ petition has relied

on several judgments, inter alia, contending that notwithstanding the change in

law, the assessing officer/approval granting authority is obliged to not only

record reasons but also to make the reasons available to the assessee.

3. Heard learned Advocates appearing for the respective parties. List this

matter on 10th July, 2025 at 12:45 P.M. for the response by Mr. Mitra, learned

Advocate for the respondent.

(RAJA BASU CHOWDHURY, J.) akg/