Calcutta High Court (Appellete Side)
B D Automobiles Pvt. Ltd vs Union Of India & Ors on 22 December, 2021
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
22.12.2021
ks WPA 20777 of 2021
sl. 41
B D Automobiles Pvt. Ltd.
Vs
Union of India & Ors.
Mr. Subash Agarwal,
Mr. Brijesh Kumar Singh
... For the Petitioner.
Mr. S.N. Dutta,
Mr. Manabendnath Bandyopadhyay
... For the Union of India.
Mr. A. Ray, Ld. GP.,
Mr. T. M. Siddiqhi,
Mr. D. Ghosh
... For the State.
Affidavit-of-service filed in court be kept on the
record.
In this matter petitioner has challenged the
impugned notice dated 28th April, 2021 relating to
assessment years 2014-2015 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 148A of the Act which
cast statutory obligation on the part of 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.
Petitioner has also challenged the Constitutional
validity of the provisions of the Taxation and other Law
(Relaxation and Amendment of Certain Provisions) Act,
2020.
2
Learned Advocate appearing for the petitioner in
support of his contention has relied on my order dated
15th July, 2021 in WPA No.244 of 2021 in the case of
Bagaria Properties and Investments Private Limited &
Anr. vs. Union of India & Ors. on the similar issue
where I have stayed the impugned notice under
Section 148 of the Income Tax Act, 1961 for non
compliance of the provisions of Section 148A of the
Act.
The learned Advocate for the respondents is not
able to deny the allegations of the petitioner that Section 148A provisions of the Income Tax Act, 1961 was not complied with in this case before issuing notice under Section 148 of the said Act and was not able to distinguish the aforesaid unreported decisions. Considering the submissions of the parties, I direct the respondents to file affidavit-in-opposition within one week after the X-mas vacation. Petitioner to file reply thereto, if any, within one week thereafter. List the matter after for final hearing two weeks after the X-mas vacation.
In the meantime, respondents are restrained from proceeding any further on the basis of the aforesaid impugned notice dated 28th April, 2021 being Annexure P-2 to the writ petition.
3( Md. Nizamuddin, J. )