1.07.2025 Item No.02 In the High Court at Calcutta Court No.01 Circuit Bench at Jalpaiguri SK(AR(CR))

MAT/112/2024 IA NO: CAN/1/2024 RAJIB PAUL VS UNION OF INDIA AND ORS Mr. Nirmalya Chakraborty, Mr. Promit Majumdar, Ms. Rinka Chakraborty, ……for the appellant.

Mr. Sudipto Kumar Mazumdar, Mr. Ajoy Kumar Singhania, …..for Income Tax The grievance of the petitioner is directed against a notice dated 15 March, 2024 issued under section 148 of the Income Tax Act, 1961 .

It is submitted on behalf of the appellant that the impugned notice has been passed in contravention of the Circular dated 29 March, 2022 issued under Section 151A (1)(2) of the Act. It is also contended that the entire scheme of the Act contemplates proceedings being conducted through faceless mode. Accordingly, the respondent authorities have no jurisdiction to issue the impugned notice and all consequential steps are non est and are liable to be stayed. In support of such contention, the appellant relies on the decisions in Hexaware Technologies Ltd. vs Assistant Commissioner of Income Tax , [2024] 464 ITR 430 (Bombay) , Aristo Pharmaceuticals (P.) Ltd. Vs. Assistant Commissioner of Income Tax [2024] 167 Taxmann.com 31