Calcutta HC Stays Section 148 Notice till disposal of writ petition

Anand Kumar Agarwal Vs Union of India & Ors. (Calcutta High Court) In the case of Anand Kumar Agarwal Vs. Union of India & Ors., the Calcutta High Court addressed the validity of a notice issued under Section 148 of the Income Tax Act, 1961. The petitioner argued that the notice, issued by the jurisdictional assessing officer, violated Section 151A and the notification dated 29th March 2022. The petitioner contended that notices under Section 148 must follow automated allocation through a faceless mechanism aligned with the risk management strategy under Section 144B. This procedural ...