Section 151A Violation: Calcutta HC Stays Income Tax Assessment Order

Rahul Saraf Vs ACIT (Calcutta High Court) In the case of Rahul Saraf Vs ACIT, the Calcutta High Court has stayed the assessment order issued under Section 148 of the Income Tax Act for the Assessment Year 2017-18. The stay was granted due to a jurisdictional error. The petitioner challenged the notice dated April 10, 2024, arguing that it was issued in violation of the faceless assessment requirement stipulated by Section 151A following a notification from March 29, 2022. The court noted that a prima facie case was present and referenced a similar case, Girdhar Gopal Dalmia v. Union of India. ...