The Calcutta High Court in a recent case stayed the assessment order passed under section 148 of the Income Tax Act, 1961 due to jurisdictional error.
Rahul Saraf, the petitioner challenged the notice issued under Section 148 of the Income Tax Act, 1961 (“said Act”) dated 10th April, 2024 for the Assessment Year 2017-18, by the Jurisdictional Assessing Officer.
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The petitioner submitted that in terms of Section 151A of the Income tax Legislation, consequent upon publication of the notification dated 29th March, 2022 a notice under Section 148 can only be issued in a faceless manner as provided therein.
It was submitted that the notice under Section 148 issued by the jurisdictional assessing officer is without jurisdiction and should be stayed pending disposal of this petition.
“since the jurisdictional issue has been raised, I am of the view that the present writ petition should be heard.”, the single bench of Justice Raja Basu Chowdhury.
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In light of the case of Girdhar Gopal Dalmia v. Union of India,on 25th September, 2023, the bench stayed the impugned notice issued by the Jurisdictional Assessing Officer under Section 148 of the said Act.
Mr. Mazumder, advocate appearing on behalf of the petitioner and Mr. Rai, advocate appeared on behalf of the respondents.
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