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 deviation, according to the petitioner, rendered the notice for the assessment year 2017–2018 invalid.
The court, referencing the judgment in Giridhar Gopal Dalmia Vs. Union of India & Others (2023), noted that similar concerns regarding the jurisdictional officer’s authority to issue notices had led to stays in earlier cases. Considering the prima facie merits of the petitioner’s claim, the court ordered a stay on further actions based on the impugned notice dated 20th August 2024 until the writ petition’s resolution. The Income Tax Department was granted six weeks to file its affidavit-in-opposition, with an additional four weeks allowed for reply. The case underscores the importance of adherence to procedural requirements under the faceless assessment scheme.
