Calcutta HC Stays Income Tax Notice Under Section 148

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 faci

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