Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 886 - HC - Income TaxValidity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the purposes of governing the assessment under the Income Tax Act - HELD THAT:- As after introduction of the aforesaid two schemes, it is now mandatory for the Revenue to conduct / initiate proceedings pertaining to reassessment under Section 147, 148 & 148A of the Act in a faceless manner. In the present case, the proceedings under Section 148A of the IT Act, has been commenced by the local jurisdictional officer and not in the prescribed faceless manner. What is provided under sub-section (1) which has a non obstante clause is that the faceless procedure for assessment, re-assessment, re-computation and not the proceedings interior to the said assessment, re-assessment, re-computation. Further, sub-section (2) provides that the faceless procedure for assessment, re-assessment and re-computation shall be in respect of the persons, class of persons, class of cases, as may be, specified by the Central Board of Direct Taxes. The petitioner has not brought on record to submit that his case is covered by the notification issued by the CBIC. Even otherwise, the assessment year is of 2019-2020 and the faceless procedure has been introduced with effect from 01.04.2021. Thus we are of the considered view that even if the petitioner’s case is covered to be completed under the faceless assessment procedure, the proceedings interior to the reassessment proceedings are not illegal as those are not completed under the faceless procedure as prescribed under Section 144B of the IT Act and the scheme framed by the CBIC. Hence find no substance in this writ petition which is hereby dismissed.
|