Abhin Anilkumar Shah vs Income Tax Officer: [WRIT PETITION (L.) NO. 16750 OF 2024]
The Jurisdictional Assessing Officer (JAO) issued a notice under Section 148A(b), followed by an order under Section 148A(d) and a notice under Section 148 for the assessment year under consideration.
The Appellant, filed a writ petition challenging these notices and orders, arguing that the revenue authorities failed to adhere to the scheme prescribed by the Central Government under Section 151A(2).
Respondent of JAO raised objection that the provisions of section 151A and the scheme notified by the Central Government dated 29 March, 2022, cannot be made applicable to the present case which relates to an assessment falling under international taxation charge.
The Hon’ble High Court held that the faceless procedure for issuance of notice under section 148 of the Act falling within the purview of the scheme notified by the Central Government dated 29 March, 2022 would not exclude the Central charges and International taxation charges from the application of the faceless mechanism as notified under section 144B read with section 151A of the Act. We accordingly reject the contentions as urged by the revenue that the present case would fall outside the applicability of the said provisions and the scheme.
Further held that when the notice under Section 148A and the corresponding order were issued by the Jurisdictional Assessing Officer (JAO) instead of through the faceless mechanism mandated by Section 151A, the impugned notices under Sections 148A(b) and 148 were deemed unsustainable and liable to be quashed.
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