In a recent case, the Calcutta High Court stayed the notice issued under section 148 of Income Tax Act , 1961 till the disposal of Writ Petition challenging the jurisdictional issue relating to issuance of notice.Since the above writ petition raises a jurisdictional issue, the same shall be heard, the Court directed to file affidavit-in-opposition to the present writ petition within a period of eight weeks after the annual vacation.
Mortex India Private Limited, petitioner challenged the issuance of a Notice under Section 148 of the Income Tax Act, 1961 dated 30th August, 2024 for the assessment year 2018-19, 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.
The petitioner also questions the approval granted under Section 151 of the said Act dated 29th August, 2024 for the assessment year 2018-19 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.
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Ms. Das De, Advocate appeared on behalf of the respondent and prayed for leave to use affidavit-in-opposition.
Since the above writ petition raises a jurisdictional issue, the same shall be heard. The Court directed to file affidavit-in-opposition to the present writ petition 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 this Court presided over by the Chief Justice in the case of Girdhar Gopal Dalmia vs. Union of India & Ors., where 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.
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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 30th August, 2024 for assessment year 2018-19 till the disposal of the writ petition.
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