HC stays section 148 notice issued without complying section 148A

Bhagwati Prasad Jalan Vs  Union Of India And Ors. (Calcutta High Court) The learned Advocate for the respondents is not able to deny the allegations of the petitioners that Section 148A provisions of the Income Tax Act, 1961 was not complied with in this case before issuing notice under Section 148 of the said Act and was not able to distinguish the aforesaid unreported decisions. Respondents are restrained from proceeding any further on the basis of the aforesaid impugned notice dated 30th June, 2021. Considering the submissions of the parties, I direct the respondents to file affidavit-in-...