Calcutta HC stays Notice issued by Jurisdictional AO in contravention to provisions u/s 151A of Income Tax Act

The Calcutta High Court has stayed a notice issued by the jurisdictional Assessing Officer (AO) in contravention of the provisions under section 151A of the Income Tax Act. The petitioner challenged the notice, arguing that it was issued without proper authorization as required under section 151A. The court found merit in the petitioner’s argument and stayed the proceedings initiated pursuant to the impugned notice. This decision underscores the importance of adhering to procedural requirements when issuing notices under the Income Tax Act. The court’s ruling highlights the need for tax authorities to ensure that all procedural safeguards are followed to maintain the integrity of the tax assessment process. This case serves as a reminder of the legal checks and balances in place to protect taxpayers’ rights and ensure fair tax administration.