M/S Vinod Kumar Jain, A ... vs Assistant Commissioner Of Income ...
2021 Latest Caselaw 1688 Chatt

                  HIGH COURT OF CHHATTISGARH, BILASPUR
                                     Order Sheet
                                 WPT No. 118 of 2021
M/s Vinod Kumar Jain, A Partnership Firm Versus Assistant Commissioner Of Income Tax
                                        & Ors.




      10/08/2021           Shri Apurv Goyal, Counsel for the Petitioner.


                           Shri Amit Chaudhari, Counsel for Respondents.

Heard.

Learned counsel for the petitioner would submit that the

challenge in this petition is to the notice dated 28.06.2021 (Annexure

P-1) which is issued under Section 148 of the Income Tax Act , 1961. It

is contended that section 148 (A) has been inserted in the Finance Act

2021 on 01.04.2021 which provides that the Assessing officer has to

conduct an enquiry, provide opportunity of hearing, consider the reply

of the assesse and then the notice can be issued. He further refers to

judgments passed by Bombay High Court and other High Courts.

Learned counsel for the respondents are directed to file reply.

Taking into consideration, the new provisions inserted in section

148 of the Finance Act, 2021 it is directed that there shall be stay of the

proceedings pursuant to notice dated 28.06.2021 issued by the

respondents.

List the case after 6 weeks.

Sd/-

          Jyoti                                   (Goutam Bhaduri)
                                                       Judge