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Judgment
W.P.(C) No.11640 of 2022 and I.A. No.6087 of 2022
On being mentioned, the matter is taken up today.
Mr. Sidharth Sankar Mohapatra, learned Senior Standing Counsel enters appearance for the Opposite Parties and files an appearance memo in Court today, which is taken on record.
One of the principal contentions of Mr. Sidhartha Ray, learned counsel for the Petitioner is that under Section 148-A (b) of the Income Tax Act, 1961 (Act) it is mandatory to afford the Petitioner a ‘hearing’ before the notice is issued under Section 148 of the Act and that the said requirement has not been fulfilled in the present case.
Issue notice. Mr. Mohapatra accepts notice on behalf of Opposite Parties and seeks time to obtain instructions in the matter.
As an interim measure, it is directed that till the next date of hearing, no further steps shall be taken pursuant to the impugned notice against the Petitioner.
List on 29th June, 2022.
An urgent certified copy of this order be issued as per rules.
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