Calcutta HC Stays Section 148 Notice in Anup Kumar Case

Anup Kumar Agarwal Vs Union of India & Ors. (Calcutta High Court)

In the case of Anup Kumar Agarwal Vs. Union of India & Ors., the petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961, arguing that it was issued by the jurisdictional assessing officer, contrary to the procedures set out in Section 151A of the Act. The petitioner pointed out that, under the notification dated 29th March 2022, notices for reassessment should be issued through automated allocation, following a faceless assessment process

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