Prasanta Prasad & Anr. Vs ITO (Calcutta High Court)
The Hon’ble Calcutta High Court in Prasanta Prasad & Another v. Income Tax Officer, Ward 1(1), Kolkata and others stayed the impugned notice dated 1st May 2023 issued by the Jurisdictional Assessing Officer under Section 148 of the said Act till December, 2024 or until further orders.
The Learned Writ Court was of the view that the jurisdictional issue has been raised. The disputed question was the notice issued under Section 148 of the Income Tax Act, 1961 dated 1st May 2023 for the assessment year 2019-20 was required to be issued in a faceless manner in terms of Section 151A of the Act read with the notification dated 29th March, 2022, the same has been issued by the Jurisdictional Assessing Officer which renders the notice bad. Further, the directors of the company, Gajmukh Fashion Private Limited had given an indemnity bond that in the event of any future liability; the directors shall be personally liable as such proceeding against the company whose name has been struck from the register of companies of should be dropped.
The petitioner was represented by Advocates Mr. Vinay Shraff, Mr. Dev Kumar Agarwal and for the Department Mr. Om Narayan Rai.
