2024 (9) TMI 1521

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..... 022 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 .....

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..... owdhury J. For the petitioners: Mr. Himangshu Kumar Ray, Mr. Subhasis Podder, Mr. Amit Saha Ms. Shiwani Shaw, Mr. Piyas Chowdhury For the respondents: Mr. Aryak Dutt, Ms. Riya Kundu ORDER 1. Affidavit of service filed in Court today on behalf of the petitioner is taken on record. 2. The present writ petition has been filed, inter alia, challenging the notice issued under Section 148 of the Income .....

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..... ection 148 issued by the Jurisdictional Assessing Officer is without jurisdiction and should be stayed pending disposal of this petition. 5. Mr. Dutt, learned advocate enters appearance on behalf of the respondents. 6. Having heard the learned advocates appearing for the respective parties and since, a jurisdictional issue has been raised, I am of the view that the present writ petition should be .....

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