HC Stays Income Tax Notice for Non-Compliance with Automated Allocation U/s. 151A

Sureswar Dutta Law College Trust & Anr. Vs Union of India & Ors. (Calcutta High Court)

In the case of Sureswar Dutta Law College Trust & Anr. Vs Union of India & Ors., the petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961. The notice, intended to reopen the assessment for the year 2020-2021, was contested on procedural grounds. The petitioner argued that as per Section 151A of the Act, read with the notification dated March 29, 2022, such notices must be issued through automated allocation

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