Calcutta High Court (Appellete Side)
Ritman Mercantiles Private Limited vs Union Of India & Ors on 20 September, 2021
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
20.9.2021
mali WPA 14052 of 2021
sl. 83
Ritman Mercantiles Private Limited
Vs
Union of India & Ors.
Mr. Sweta Mukherjee
Mr. Abhisek Sikdar
Mr. Pallavi Ray
... For the Petitioner.
Mr. Y.J. Dastoor
..... Ld. A.S.G.
Mr. Madhan Jana.
Mr. P.K Bhowmik
Mr. Susil Kumar Mishra
... For the Respondent/Revenue
Affidavit-of-service filed in court be kept on the record.
In this matter petitioner has challenged the impugned notice dated 28th June, 2021 relating to assessment years 2013-2014 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 2 (Relaxation and Amendment of Certain Provisions) Act, 2020.
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 six weeks from date. Petitioner to file reply thereto, if any, within two weeks thereafter.
List the matter after for final hearing on 15.11.2021.
In the meantime, respondents are restrained from proceeding any further on the basis of the aforesaid 3 impugned notice dated 31st March, 2021 being Annexure P-2 to the writ petition.
( Md. Nizamuddin, J. )