Gauhati High Court
Prag Bossimi Synthetics Limited vs Asstt. Commissioner Of Income Tax And 2 … on 28 April, 2026
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GAHC010081162026
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2235/2026
PRAG BOSSIMI SYNTHETICS LIMITED
HOUSE NO. 4, NILGIRI PATH, R.G. BARUA ROAD, NEAR DOORDARSHAN,
GUWAHATI, ASSAM- 781024
VERSUS
ASSTT. COMMISSIONER OF INCOME TAX AND 2 ORS
CIRCLE 1, GUWAHATI, 613, 6TH FLOOR, AAYKAR BHAWAN, CHRISTIAN
BASTI, G.S. ROAD, GUWAHATI, ASSAM- 781005
2:PRINCIPAL COMMISSIONER OF INCOME TAX
GUWAHATI-1
705
7TH FLOOR
AAYKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
GUWAHATI
ASSAM- 781005
3:UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
GOVERNEMENT OF INIDA BLOCK
NEW DELHI- 11000
Advocate for the Petitioner : MR. R J DAS,
Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX
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BEFORE
HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
ORDER
Date : 28.04.2026
Heard Mr. N. Gandhi, learned counsel, appearing through
video conferencing mode, assisted by Mr. R. J. Das, learned counsel,
for the petitioner. Also heard Mr. S. Chetia, learned Senior Standing
Counsel, Income Tax Department, appearing for the respondent Nos. 1
& 2, and Mr. S. S. Roy, learned CGC, appearing for the respondent No.
3.
By this writ petition under Article 226 of the Constitution of
India, the petitioner assails (i) notice dated 26.03.2025 issued under
Section 148 of the Income Tax Act, 1961 (hereinafter referred to as
the “IT Act“), and (ii) the consequential assessment order dated
31.03.2026 passed under Sections 144/147 of the IT Act.
The impugned proceedings arise out of a search conducted on
05.07.2022 in the case of “Lokesh Kumar Khabya and Associates”, on
the premise that certain material allegedly pertains to the petitioner. It
is contended that no specific seized material or nexus with the
petitioner has been disclosed. Despite repeated requests, only a pro
forma approval is stated to have been furnished, without supplying the
satisfaction note or the relied-upon material. Notices under Sections
142(1), 148, and 144 of the IT Act followed, culminating in a show
cause notice dated 11.03.2026 proposing an addition of Rs. 1 crore on
account of an unsecured loan.
The petitioner had earlier approached this Court in WP(C) No.
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2072 of 2026 challenging the reassessment proceedings and had, by
communication dated 18.03.2026, requested that the proceedings be
kept in abeyance. Notwithstanding the same, the reassessment order
dated 31.03.2026 came to be passed. Hence, the present petition.
Learned counsel for the petitioner submits that the
jurisdictional Assessing Officer lacked competence under Section 144B
of the IT Act to issue the notice and pass the reassessment order, the
same being within the domain of the National Faceless Assessment
Centre. It is urged that the impugned order is without jurisdiction.
Learned Senior Standing Counsel for the Revenue submits that
divergent views exist on the issue.
Issue notice, returnable by 18.05.2026.
Notice is accepted on behalf of respondent Nos. 1 and 2 by Mr.
S. Chetia, learned Senior Standing Counsel for the Income Tax
Department, and on behalf of respondent No. 3 by Mr. S. S. Roy,
learned CGC.
Let requisite copies be furnished during the course of the day.
A prima facie reading of Section 144B of the IT Act, read with
order dated 31.03.2021 issued thereunder, a copy of which was placed
before this court by the learned counsel appearing for the petitioner,
indicates that assessments of the nature in question are to be carried
out through the National Faceless Assessment Centre. Admittedly, the
impugned reassessment order has not been passed by the said
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authority. The petitioner has, therefore, made out a prima facie case.
Even where a prima facie case is made out, interim relief is not
to be granted as a matter of course, particularly in matters involving
public revenue. However, having regard to the apparent lack of
jurisdiction and the balance of convenience, it is directed that no
coercive steps shall be taken pursuant to the order dated 31.03.2026
till the next date of listing.
List on 18.05.2026.
JUDGE
Comparing Assistant
