Calcutta High CourtSatya Narayan Agarwalla vs Union Of India And Ors on 20 April, 2022Author:Md. NizamuddinBench:Md. NizamuddinOD - 44\n\n                         ORDER SHEET\n                        WPO/2000/2022\n                IN THE HIGH COURT AT CALCUTTA\n               CONSTITUTIONAL WRIT JURISDICTION\n                         ORIGINAL SIDE\n\n                    SATYA NARAYAN AGARWALLA\n                                VS\n                     UNION OF INDIA AND ORS.\n\nBEFORE:\nThe Hon'ble JUSTICE MD. NIZAMUDDINDate : 20th April, 2022.Appearance:Mr. Subash Agarwal, Adv.Mr. Brijesh Kumar Singh, Adv....For the Petitioner\n\n                                                     Mr. Om Narayan Rai, Adv....For the U.O.I.\n\n    The Court : Heard learned advocates appearing for the parties.\n\n    In this matter, petitioner has challenged the impugned notice\n\nunderSection 148of the Income Tax Act, 1961 which was issued after\n\n31st March, 2021 with supporting documents on the ground that this\n\ncase clearly falls under the newly amended act relating to proceedings\n\nunderSection 147of the Act and under which there is a mandatory\n\nobligation on the part of the assessing officer to issue notice underSection 148Aof the Act before issuing any notice underSection 148of\n\nthe Act and which has admittedly not done by the assessing officer\n\nand the impugned notice underSection 148of the Act has been\n\nissued violation ofSection 148Aof the Act.\n\n    Furthermore this case is directly covered by the orders of this\n\nCourt in the case ofBagaria Properties and Investment Private Limited\n\n& Anr. vs. Union of India & Ors.reported in (2022) 134 taxman.com\n\n196 (Calcutta) and also in the case ofMonoj Jain vs. Union of Indiareported in (2022) 134 taxman.com 173 (Calcutta).2Considering these facts I hold the impugned notice underSection\n\n148of the Act and all subsequent proceedings are quashed. However,\n\nquashing of the impugned notice and subsequent proceedings will not\n\ndebar the assessing officer concerned to issue any fresh notice in\n\nfuture in accordance with law.With the above observations, this Writ Petition being WPO\n\nNo.2000/2022 is disposed of.This writ petition is being entertained subject to payment of cost\n\nof Rs. 5000/- to the High Court Legal Services Committee since the\n\nimpugned notice underSection 148of the Income Tax Act, 1961, has\n\nbeen issued on 4th June, 2021 as appears from record and this writ\n\npetition has been filed in April, 2022, that is, almost after nine months\n\nfrom receipt of the impugned notices, without any explanation for\n\nsuch delay in filing this writ petition. Such cost has to be paid by the\n\npetitioner to the High Court Legal Services Committee within ten days\n\nfrom date and such cost will be utilised for the benefit and welfare of\n\nthe children staying with their parents in the correctional home in\n\nWest Bengal. Receipt of payment is to be produced by the petitioner\n\nbefore this Court.List this matter as "To be Mentioned" on 2nd May, 2022 for\n\ncompliance.Urgent certified photocopy of this order, if applied for, be supplied\n\nto the parties upon compliance with all requisite formalities.(MD. NIZAMUDDIN, J.)\n\n\n\nTR/3