Pawan Kumar Sharma Vs Union of India & Ors. (Calcutta High Court)
In the case of Pawan Kumar Sharma Vs Union of India & Ors., the petitioner contested a notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2019-2020. The petitioner argued that the notice, issued by the jurisdictional assessing officer, failed to comply with Section 151A of the Act, which mandates automated allocation of notices as per the Board’s risk management strategy, in a faceless manner as outlined in Section 144B. The procedural non-compliance formed the crux of the challenge against the validity of the notice dated December 29, 2023.
The Calcutta High Court, referencing a prior judgment in Girdhar Gopal Dalmia Vs Union of India & Ors., observed that similar issues regarding the competence of the jurisdictional officer had been raised and stayed in that case. Considering the petitioner’s prima facie case and the established precedent, the court directed that no further action be taken based on the contested notice until the writ petition is resolved. The respondents were granted six weeks to file an affidavit-in-opposition, with an additional four weeks for the petitioner’s reply. The matter may be revisited after the exchange of affidavits.
