Case Law Details

Case Name : Bhagwati Prasad Jalan Vs  Union Of India And Ors. (Calcutta High Court)
Appeal Number : WPO/309/2021
Date of Judgement/Order : 02/08/2021
Related Assessment Year :

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-opposition within six weeks from date. Petitioner to file reply thereto, if any, within two weeks thereafter. List the matter after eight weeks (i.e. 27th September, 2021).

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The Court: In this matter petitioner has challenged the impugned notice dated 30th June, 2021 relating to assessment year 2014-2015 under Section 148 of the Income Tax Act, 1961 on the ground that before issuing notice under Section 148 of the Act, mandatory provisions of Section 148A of the Act which cast statutory obligation on the Assessing Officer to comply the provisions of the same before issuing any notice under Section 148 of the Act has not been complied with by the Assessing Officer.

Petitioner has also challenged the constitutional validity of the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Mr. Avra Mazumder, learned Advocate appearing for the petitioner in support of his contention has relied on two unreported decisions of the Hon’ble Bombay High Court, one decision in WP (L) No.11766 of 2021 dated 3rd June, 2021 in the case of Armada D1 Pte. Ltd. Vs. The Deputy Commissioner of Income Tax Int-Tax Circle 1(1)(2) & Ors. and unreported decision in WP No.1334 of 2021 dated 5th July, 2021 in the case of Tata Communications Transformation Services Limited Vs. Assistant Commissioner of Income Tax 14(1)(2), Mumbai & Ors. He has also relied on one reported decision of Hon’ble Bombay High Court in WP (L) No.14687 of 2021 in the case of Sahil International Vs. Assistant Commissioner of Income Tax, Circle-19(3) & Ors. reported in [2021] 128 taxmann.com 161 (Bombay) dated 9th July, 2021 and one unreported decision of Hon’ble Delhi High Court in W.P. (C) 6176 of 2021 in the case of Mon Mohan Kohli Vs. Assistant Commissioner of Income Tax & Anr. dated 7th July, 2021.

In all these aforesaid cases Hon’ble Courts have stayed the impugned notice under Section 148 of the Income Tax Act, 1961 for non compliance of the provisions of Section 148A of the Act. I have also passed similar order on 15th July, 2021 in W.P. No.244 of 2021 (Bagaria Properties And Investments Private Limited & Anr. vs. Union of India & Ors.) reported in [2021] 128 taxmann.com 237 (Calcutta). 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.

Considering the submissions of the parties, I direct the respondents to file affidavit-in-opposition within six weeks from date. Petitioner to file reply thereto, if any, within two weeks thereafter. List the matter after eight weeks (i.e. 27th September, 2021).

In the meanwhile, respondents are restrained from proceeding any further on the basis of the aforesaid impugned notice dated 30th June, 2021 being Annexure “P-1” to the writ petition.

Affidavit of service filed in Court today be kept on record.

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