HC stays section 148 notice for non-compliance of Section 148A

Bagaria Properties and Investments Private Limited & Anr. Vs Union of India and Ors. (Calcutta High Court) The Court:-In this matter petitioners have challenged the impugned notices dated 29th May, 2021 and 18th June, 2021 relating to assessment years 2014-15 and 20 15-16 respectively 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 1 48A 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...