N.22Sl WPA 23800 of 2025

151/CL

16.02.26 Babylon Trading & Investment Pvt. Ltd.

Sl-22 v.

Ct.551 Union of India & Ors.

(S.R.)

Mr. Avra Mazumder Ms. A. Das Mr. Suman Bhowmik Ms. Elina Dey Ms. Supomita Ghosh … for the petitioner.

Mr. Shiv Shankar Banerjee Mr. Kuntal Goswami … for the Income Tax Authority.

1. This writ petition lays challenge to an order dated December 30, 2024 passed under Section 148A(d) of the Income Tax Act, 1961 (hereafter the ‘said Act of 1961’) and the consequential notice under Section 148 of the said Act of 1961 issued on the same date for the assessment year 2015-2016.

2. Mr. Mazumder, learned advocate appearing for the petitioner submits that the order and the notice impugned suffer from serious jurisdictional errors. It is submitted that firstly, the order granting approval for issuance of notice under Section 148 of the said Act of 1961 has never been served upon the petitioner.

3. In support of his contention that non-supply of the order under Section 151 of the said Act of 1961 thereby approving issuance of reopening notice under Section 148 of the said Act of 1961 constitutes a jurisdictional defect, Mr. Mazumder relies on two orders of a Coordinate Bench of thi