2024 (11) TMI 773 - HC - Income Tax

Reopening notice to issued in a faceless manner or the Jurisdictional AO - Proceedings against company whose name has been struck off - the notice as required to be issued in a faceless manner in terms of Section 151A but has been issued by the Jurisdictional Assessing Officer which renders the said notice bad. HELD THAT - Having heard the learned advocates appearing for the respective parties, by keeping the point of maintainability open, since the jurisdictional issue has been raised, the present writ petition should be heard upon exchange of affidavits. Taking note of the prima facie case and the order of the Hon ble Division Bench of this Court in the case of Girdhar Gopal Dalmia v. Union of India, 2023 (9) TMI 1555 - CALCUTTA HIGH COURT the impugned notice dated 1st May 2023 issued by the Jurisdictional Assessing Officer under Section 148 of the said Act, is required to be stayed till December 2024 or until further orders whichever is earlier. Let affidavit-in-opposition to the present writ petition be filed within a period of six weeks from date. Reply thereto, if any, be filed within four weeks thereafter.

Summary

The High Court of Calcutta heard a writ petition filed by directors of Gajmukh Fashion Private Limited, a company struck off from the register of companies. The petition challenged an Income Tax notice issued improperly. The court ordered a stay on the notice until December 2024 or further orders. Affidavit-in-opposition to be filed within six weeks, with a reply due within four weeks thereafter.