Calcutta HC Stays Action on Notice Allegedly Violating Sections 151A & 144B of Income Tax Act

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 challeng...