Case Law Details
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 Act has not been complied with by the Assessing Officer.
Petitioners have also challenged the constitutional validity of the provisions of The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020.
Mr. Bag, learned Advocate appearing for the petitioners in support of his contention has relied on two unreported decisions of the Hon’ble Bombay High Court, one decision is 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.
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