2024 (9) TMI 1521 - HC - Income Tax

Notice u/s 148 issued by Jurisdictional Assessing Officer w/o jurisdiction - petitioners submits that in terms of Section 151A, consequent upon publication of the notification dated 29th March, 2022 a notice u/s 148 can only be issued through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in Section 148 for issuance of notice, in a faceless manner, to extent provided in Section 144B of the said Act with reference to making assessment or reassessment of total income or loss of assessee - HELD THAT -Having heard the learned advocates appearing for the respective parties and since, a 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 passed by in the case of Girdhar Gopal Dalmia v. Union of India, 2023 (9) TMI 1555 - CALCUTTA HIGH COURT the impugned notice issued by the Jurisdictional Assessing Officer u/s 148 of the said Act dated 31st March, 2024, is required to be stayed till the disposal of the writ petition or until further order whichever is earlier. Let affidavit-in-opposition to the present writ petition be filed within a period of six weeks from date. Reply there to, if any, be filed within four weeks thereafter. Liberty to mention upon expiry of the period for exchange of affidavits.

Summary

The High Court of Calcutta stayed the notice issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2017-18. The notice was challenged as being issued without jurisdiction. The court directed exchange of affidavits and ordered the notice to be stayed pending the disposal of the writ petition or until further order. Affidavit-in-opposition to be filed within six weeks and reply within four weeks thereafter.