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    <title>2024 (9) TMI 1521 - CALCUTTA HIGH COURT</title>
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    <description>A jurisdictional challenge was raised to a Section 148 reassessment notice issued by the Jurisdictional Assessing Officer in the context of Section 151A and the faceless assessment framework under Section 144B. The Court found a prima facie case and granted interim protection to preserve the subject matter pending adjudication of the writ petition. The impugned notice was stayed until disposal of the writ petition or until further order, whichever was earlier, and affidavits were directed to be exchanged.</description>
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      <description>A jurisdictional challenge was raised to a Section 148 reassessment notice issued by the Jurisdictional Assessing Officer in the context of Section 151A and the faceless assessment framework under Section 144B. The Court found a prima facie case and granted interim protection to preserve the subject matter pending adjudication of the writ petition. The impugned notice was stayed until disposal of the writ petition or until further order, whichever was earlier, and affidavits were directed to be exchanged.</description>
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