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REKHA AGARWAL v. UNION OF INDIA AND ORS
ORDER SHEET
W.P.O. No. 385 of 2021
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
Rekha Agarwal Versus
Union of India & Ors.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 10thAugust, 2021. Mr. Pranit Bag with Mr. Anuj Kr. Mishra & Ms. Prathistha Dobhal, Advs. … for petitioners
Mr. Y.J. Dastoor, A.S.G with Mr. D. Trivedi & Mr. M.N. Bandyopadhyay, Advs. … for respondents
In this matter petitioner has challenged the impugned notice dated 29thJune, 2021 relating to assessment year 2014-15 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.
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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 15thJuly, 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 six weeks from date. Petitioner to file reply thereto, if any, within two weeks thereafter. List the matter on 18th November, 2021.
In the meanwhile, respondents are restrained from proceeding any further on the basis of the aforesaid impugned notice dated 29thJune, 2021 being Annexure 'P-2' to the writ petition.
Affidavit of service, filed in Court today, be taken on record.
(MD. NIZAMUDDIN, J.)
K. Banerjee
A.R. [C.R.]
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