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2022 (11) TMI 1384 - RAJASTHAN HIGH COURTReopening of assessment u/s 147 - new scheme u/s 148A - faceless assessment - Whether notice is wholly without jurisdiction as it has been issued in violation of the notification dated 29.03.2022, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes? - HELD THAT:- The submission proceeds that by the said notification, a scheme has been formulated whereunder issuance of notice u/s 148 has to be through automated allocation and in a faceless manner, whereas in the instant case, the aforesaid procedure has not been followed, rather the notice has been issued by a particular person and not in a face less manner. Respondent prays for and is allowed one month’s time for filling counter affidavit. Two weeks thereafter is allowed to learned counsel for the petitioner to file rejoinder affidavit. List for admission/final disposal immediately after six weeks - Till the next date of listing, further proceedings pursuant to the impugned notice dated 29.07.2022 (Annexure-8) shall remain stayed.
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