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. Consequently, the notice issued by the Jurisdictional Assessing Officer was stayed pending the final resolution of the petition. Both parties have been instructed to file their affidavits within specified timelines, and further proceedings are to be scheduled post-exchange of affidavits.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Affidavit of service filed in Court today on behalf of the petitioner is taken on record.
2. The present writ petition has been filed, inter alia, challenging the notice issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the “said Act”) dated 10th April, 2024 for the Assessment Year 2017-18, by the Jurisdictional Assessing Officer.
