Winro Commercial India Ltd. Vs Winro Commercial India Ltd. (Calcutta High Court)
The petitioner challenged the notice dated 30 June 2021 issued under Section 148 of the Income Tax Act, 1961 for assessment year 2016-2017, contending that the mandatory requirements of Section 148A had not been complied with before issuance of the notice. The petitioner also challenged the constitutional validity of the Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act, 2020. In support, the petitioner relied upon the order dated 15 July 2021 in Bagaria Properties and Investments Private Limited & Anr. vs. Union of India & Ors., where the Court had stayed a Section 148 notice for non-compliance with Section 148A. The respondents were unable to deny that Section 148A had not been complied with before issuance of the impugned notice and were also unable to distinguish the cited decision. Considering the submissions, the Court directed the respondents to file an affidavit-in-opposition within six weeks, with the petitioner permitted to file a reply within two weeks thereafter. The matter was listed for final hearing on 26 November 2021. In the meantime, the respondents were restrained from proceeding further on the basis of the impugned notice dated 30 June 2021. The parties were also directed to be ready with short written notes of argument at the hearing.
