Sureswar Dutta Law College Trust & Anr. Vs Union of India & Ors. (Calcutta High Court)
In the case of Sureswar Dutta Law College Trust & Anr. Vs Union of India & Ors., the petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961. The notice, intended to reopen the assessment for the year 2020-2021, was contested on procedural grounds. The petitioner argued that as per Section 151A of the Act, read with the notification dated March 29, 2022, such notices must be issued through automated allocation following the Board’s risk management strategy in a faceless manner as outlined under Section 144B. However, the notice in this case was issued directly by the jurisdictional assessing officer, potentially violating these procedural requirements.
The Calcutta High Court, referencing a precedent set in the case of Girdhar Gopal Dalmia Vs Union of India & Ors. where similar issues were raised, stayed further proceedings based on the impugned notice. The court allowed the Income Tax Department time to file an affidavit-in-opposition and provided a schedule for further submissions. The stay will remain effective until the writ petition’s final adjudication. The court also granted liberty to mention the matter after the affidavit exchange period concludes.
