Authority: High Court at Calcutta, Constitutional Writ Jurisdiction (Appellate Side)
Order Date: 01-10-2026
Case Overview
- Petitioner: Aarti Highrise Private Limited
- Respondents: The Joint Commissioner of Income Tax (In‑Situ) Central Circle‑1(4), Kolkata & others (Income Tax Department)
- Writ Petition No.: WPA 10051 of 2026
- The petitioner challenged a notice issued under Section 148A(b) of the Income Tax Act, 1961 dated 6 Nov 2025, relating to the assessment year 2016‑17.
- The petitioner relied on the Supreme Court judgment Union of India & Ors. v. Rajeev Bansal ([2024] 469 ITR 46 (SC)), specifically paragraphs 19, 46 and 49, which set the statutory limitation for issuing such notices to 31 Mar 2023.
- After the 6 Nov 2025 notice, the respondents also issued an order under Section 148A(d) and a notice under Section 148 dated 29 Jan 2026.
- The learned advocate for the petitioner argued that all these notices/orders are time‑barred per the Rajeev Bansal precedent.
- The respondents conceded that the case falls within the Rajeev Bansal judgment and offered no further submissions.
Final Outcome
- The Court held that the notice dated 6 Nov 2025 is barred by the limitation period established in Rajeev Bansal and therefore invalid.
- Accordingly, the notice, the order under Section 148A(d), and the notice under Section 148 dated 29 Jan 2026 are quashed.
- WPA 10051 of 2026 is disposed of by setting aside the time‑barred notice.
Topics: Tax Notice, Limitation Period, Judicial Relief