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 as outlined in Section 144B. The petitioner argued that the notice did not comply with these procedures, which require notices to be issued under a risk management strategy formulated by the Board, raising concerns over the procedural legality of the notice.
The Calcutta High Court, considering the arguments presented and referencing the Division Bench judgment in Giridhar Gopal Dalmia Vs. Union of India (2023), acknowledged the prima facie merit of the petitioner’s case. The earlier case had involved similar issues regarding the jurisdiction of the assessing officer to issue notices under Section 148, and it had resulted in a stay. In light of this, the court decided to stay any further steps based on the notice issued under Section 148 for the assessment year 2017–2018, dated 19th August 2024, until the final disposal of the writ petition. The Income Tax Department was given six weeks to file an affidavit-in-opposition, with an additional four weeks for the petitioner to respond.
