Calcutta High Court
Jmd Sounds Limited vs Union Of India And Others on 12 December, 2024
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
OD-7
IN THE HIGH COURT AT CALCUTTA
CONSTITUTION WRIT JURISDICTION
ORIGINAL SIDE
WPO/1083/2024
JMD SOUNDS LIMITED
VS
UNION OF INDIA AND OTHERS
Before:
The Hon'ble Justice RAJARSHI BHARADWAJ
Date: 12th December, 2024
Appearance:
Mr. Avijit Ghoshal, Adv.
...for the petitioner.
Mr. Prithu Dudhoria , Adv.
...for the respondents.
The Court: Learned Counsel for the petitioner submits that the petitioner challenges the notice issued under section 148 of the Income Tax Act, 1961 on the ground that the same has been issued by the jurisdictional assessing officer though in terms of section 151A of the said Act read with the notification dated 29th March 2022, such notice was required to be issued through the automated allocation, in accordance with the risk management strategy formulated by the Board as referred to section 148 of the said Act, for issuance of notice, in a faceless manner, to the extent provided in section 144B of the Act with reference to making assessment or re-assessment of the total income or loss of the assessee.
Learned counsel appearing for the Income Tax Department prays leave to file affidavit-in-opposition.
2
Let affidavit-in-opposition be filed within six weeks from date; reply, if any, within four weeks thereafter.
Taking into consideration the prima facie case as has been made out by the petitioner and the judgment of the Division Bench of this Court presided over by the Hon'ble The Chief Justice in the case of Girdhar Gopal Dalmia vs. Union of India & Others, in MAT/1690/2023 on 25th September 2023, whereby the Hon'ble Division Bench while considering the competence of the jurisdictional assessing officer to issue a notice under section 148 of the said Act, consequent upon publication of the scheme vide notification dated 29th March 2022 and while admitting the appeal had stayed the said notice, I am of the view that no further steps should be taken by the respondents on the basis of the notice issued under section 148 of the said Act dated 18th April, 2023 for the assessment year 2019-2020 till the disposal of the writ petition.
Liberty to mention after expiry of the period for exchange of affidavits.
(RAJARSHI BHARADWAJ, J.) spal