Calcutta HC Stays Notice Issued u/s 148 of Income Tax Act Till Disposal of Writ Petition

The Calcutta High Court has stayed a notice issued under Section 148 of the Income Tax Act, 1961, until the disposal of the writ petition. The case involves a taxpayer who challenged the notice on the grounds of procedural lapses and lack of jurisdiction. The court observed that the notice was issued without following the due process and granted an interim stay on its enforcement. The taxpayer argued that the notice was issued beyond the permissible time limit and without proper authorization. The court directed the tax authorities to file a response and scheduled the next hearing for a later date. This interim relief prevents the tax authorities from taking any coercive action against the taxpayer until the writ petition is resolved. The case highlights the importance of adhering to procedural requirements and jurisdictional limits in issuing notices under the Income Tax Act.