The Calcutta High Court stayed the notice issued by the Jurisdictional Assessing Officer ( AO ) in contravention to provisions under section 151A of Income Tax Act,1961. It was viewed 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 22nd April, 2024 for assessment year 2017-18 till the disposal of the writ petition.
Vindya Agencies Private Limited , the petitioner challenged the issuance of a Notice under Section 148 of the Income Tax Act, 1961 dated 22nd April, 2024 for the assessment year 2017-18, the instant writ petition has been filed on the ground that the same has been issued by the jurisdictional assessing officer in contravention of the provisions contained in Section 151A of the said Act read with the scheme as referred to thereunder, notified on 29th March, 2022.
Step by Step Guidance for Tax Audit & E-filing, Click Here
The petitioner also questions the approval granted under Section 151 of the said Act dated 22nd April, 2024 for the assessment year 2017-18 on the ground that the same is perverse and does not take into consideration the response given by the petitioner to the notice issued under Section 148A(b) of the said Act.
Mr. Mitra, Advocate appeared on behalf of the respondents. It was observed that since the above writ petition raises a jurisdictional issue, the same shall be heard. Let affidavit-in-opposition to the present writ petition be filed within a period of eight weeks after the annual vacation; reply, if any, thereto be filed within four weeks thereafter.
Taking into consideration the prima facie case as has been made out by the petitioner and the judgement of the Division Bench of the Court presided over by the Chief Justice in the case of Girdhar Gopal Dalmia vs. Union of India & Ors., whereby the 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.
Step by Step Guidance for Tax Audit & E-filing, Click Here
A single bench of Justice Raja Basu Chowdhury viewed 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 22nd April, 2024 for assessment year 2017-18 till the disposal of the writ petition.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
