Calcutta High Court (Appellete Side)
Omsai Shipping & Clearing Agency Pvt. ... vs Union Of India & Ors on 1 September, 2021
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
S/L 13
01.09.2021
Court. No. 2
cm
WPA 13106 of 2021
Omsai Shipping & Clearing Agency Pvt. Ltd. Anr.
Vs.
Union of India & Ors.
(Through Video Conference)
Mr. Abhratosh Majumdar, Sr. Adv.
Mr. Avra Mazumder
Mr. Sujoy Sen
Mrs. Sudeshna Mazumder
Mrs. Riya Bhattacharjee
.... For the petitioners
Mr. Y.J. Dastoor, Ld. Add. Solicitor General
Mr. Dhiraj Trivedi
Mr. Madhu Jana
.... For the Union of India
Affidavit of service filed in court be kept on the
record.
In this matter petitioner has challenged the
impugned notice dated 19th 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.
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
It is an admitted position and undeniable fact
that in this case statutory formalities of Section 148A of
the Income Tax Act 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 petitioner in support of his contention
has relied on my own order passed on 15th July, 2021
in WPA 244 of 2021 (Bagaria Properties and Investment
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 by
5th October, 2021. Petitioner to file reply thereto, if any by 11th November, 2021.
List the matter on 26.11.2021.
In the meanwhile, respondents are restrained from proceeding any further on the basis of the aforesaid impugned notices dated 19th April, 2021 being Annexure P-1 to the writ petition.
(Md. Nizamuddin, J.)