OD-02

WPO/489/2025

THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

ORIGINAL SIDE

Swapanpuri Tradelink Private Limited

Versus

Union of India & Ors.

Before:

The Hon'ble JUSTICE RAJA BASU CHOWDHURY

Date: 28th August 2025

Appearance:

Mr. Rajarshi Chatterjee, Advocate

for the petitioner

Mr. Aryak Dutt, Advocate Ms. Riya Kundu, Advocate

for the respondents

The Court: 1. Challenging the issuance of a notice under section

148 of the Income Tax Act, 1961 (hereinafter referred to as “the said Act”) dated 13th April 2024 for the assessment year 2017-18 the instant writ

petition has been filed.

2. It is the petitioner’s case that the petitioner was previously

served with a notice under section 148 of the said Act on 26th July 2022 in respect of the self-same assessment year. In furtherance to the aforesaid notice, the petitioner had duly filed revised return on 26th August 2022. Later a notice under section 143(2) of the said Act was issued on 17th November 2022. The petitioner claims to have complied with such notice as well. Notwithstanding the above, without any further notice to the petitioner in relation to the above proceedings a notice under section 148A(b) of the said Act was issued on 28th Fe