Mortex India Private Limited Vs ACIT (Calcutta High Court)
In the case of Mortex India Private Limited vs. ACIT, the Calcutta High Court has stayed the notice issued under Section 148 of the Income Tax Act, 1961, until the final resolution of the writ petition. Mortex India Pvt. Ltd. filed the writ petition challenging the notice dated August 30, 2024, for the assessment year 2018-19, issued by the jurisdictional assessing officer. The petitioner argued that the notice was issued in violation of the provisions outlined in Section 151A of the Income Tax Act and the scheme notified on March 29, 2022. Additionally, the petitioner contested the approval granted under Section 151, stating that it was perverse and failed to consider the petitioner’s response to the Section 148A(b) notice.
The Court, after hearing both parties, acknowledged the jurisdictional issue raised by the petitioner. The petitioner referred to the judgment in Girdhar Gopal Dalmia vs. Union of India, where the Court had stayed a similar notice under Section 148. In light of the prima facie case and this precedent, the Court decided to stay any further action on the notice until the writ petition is resolved. The respondents were granted eight weeks to file their affidavit-in-opposition, with a four-week period for the petitioner to reply thereafter. The Court allowed liberty to mention the matter once the exchange of affidavits is completed.
