Calcutta High Court
Lansdown Properties Limited vs Union Of India And Anr on 16 December, 2021
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
OD 48
ORDER SHEET
WPO/1394/2021
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
LANSDOWN PROPERTIES LIMITED
VS
UNION OF INDIA AND ANR
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 16th December, 2021.
(Via Video Conference)
Mr. Swapna Das,
Mr. Siddharth Das, Advs.
... for the Petitioner
Ms. S. Biswas, Adv.
Mr. M. Bandyopadhyay, Adv.
...for the Respondents
The Court: Affidavit of service filed in Court be kept with the records.
In this matter petitioner has challenged the impugned notice dated 6th April, 2021 relating to assessment year 2013-14 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.
2
Petitioner has also challenged the constitutional validity of the provisions of the Taxation and Other Law (Relaxation and Amendment of Certain Provisions) Act, 2020.
It is an admitted position and undeniable fact that in this case statutory formalities of Section 148A of the Income Tax has not been observed by the Assessing Officer before issuing notice under Section 148 of the Income Tax Act, 1961 and the learned Counsel for the petitioners in support of his contention has relied on my own order passed on 15th July, 2021 in W.P. No. 244 of 2021 (Bagaria Properties and Investments Private Limited & Anr. vs. Union of India & Ors.) which is on the same fact and same issue where Income Tax Authorities had not complied with statutory obligation of observing the formality of Section 148A of the Income Tax Act, 1961.
Considering the submissions of the parties, I direct the respondents to file affidavit-in-opposition within one week after Christmas Vacation. Petitioner to file reply thereto, if any, within one week thereafter. List the matter for hearing on 17th January, 2022.
In the meanwhile, respondents are restrained from proceeding any further on the basis of the aforesaid impugned notice dated 6th April, 2021 being Annexure 'P-3' to the writ petition.
(MD. NIZAMUDDIN, J.) S.De