Nava Diganta Builders & Ors. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court has stayed the notice issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer for the Assessment Year 2017-18. The petitioners challenged the notice, arguing that it violated Section 151A of the Act, which mandates that such notices be issued through automated allocation as part of a risk management strategy and in a faceless manner as specified in Section 144B. The court acknowledged the jurisdictional issue raised and noted a prima facie case, referencing a similar order passed by the Division Bench in a previous case. Consequently, the court stayed the impugned notice until the writ petition is resolved or further orders are issued. The respondents have been given six weeks to file an affidavit-in-opposition, followed by four weeks for the petitioners to file a reply. The case will proceed upon the 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 31st March, 2024 for the Assessment Year 2017-18 by the Jurisdictional Assessing Officer.
