Sikhar Infrastructure Pvt. Ltd v. Income Tax, Officer, Ward

13.09.2021 p.b.Sl. No.9. W.P.A. 13507 of 2021 Sikhar Infrastructure Pvt. Ltd. Vs. Income Tax, Officer, Ward No.5(1), Kolkata & Anr. (Via Video Conference) Mr. Rajat Mittal,Ms. Sadupurna Mukherjee,Ms. Abhidipto Tarafdar. ……for the petitioner. Affidavit-of-service filed in court be kept on therecord. In this matter petitioner has challenged theimpugned notice dated 28[th] April, 2021 relating toassessment years 2015-2016 under Section 148 of theIncome Tax Act, 1961 on the ground that before issuingnotice under Section 148 of the Act, mandatory provisionsof Section 148A of the Act which cast statutory obligationon the part of the Assessing Officer to comply theprovisions of the same before issuing any notice underSection 148 of the Act has not been complied with by theAssessing Officer. Petitioner has also challenged the Constitutionalvalidity of the provisions of the Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act,2020. Learned Advocate appearing for the petitioner insupport of his contention has relied on my order dated15[th] July, 2021 in WPA No.244 of 2021 in the case ofBagaria Properties and Investments Private Limited & Anr.vs. Union of India & Ors. on the similar issue where Ihave stayed the impugned notice under Section 148 of theIncome Tax Act, 1961 for non compliance of the provisionsof Section 148A of the Act. The learned Advocate for the respondents is not ableto deny the allegations of the petitioner that Section 148Aprovisions of the Income Tax Act, 1961 was not compliedwith in this case before issuing notice under Section 148of the said Act and was not able to distinguish theaforesaid unreported decisions. Considering the submissions of the parties, I directthe respondents to file affidavit-in-opposition within sixweeks from date. Petitioner to file reply thereto, if any,within two weeks thereafter. List the matter for final hearing on 26.11.2021. In the meantime, respondents are restrained fromproceeding any further on the basis of the aforesaidimpugned notice dated 28[th] April, 2021 being Annexure P-1 to the writ petition. At the time of hearing, parties should be ready withshort written notes of argument. (Md. Nizamuddin, J.)