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2024 (9) TMI 875 - HC - Income TaxFaceless assessment of income escaping assessment - validity of notice issued by the JAO as not in accordance w/sec 151A - non-compliance w/s 151A - HELD THAT - As decided in Hexaware Technology Ltd. 2024 (5) TMI 302 - BOMBAY HIGH COURT provisions of Section 151A of the IT Act had clearly brought a regime of faceless assessment. The Court held that it was not permissible for the Jurisdictional Assessing Officer to issue a notice u/s 148 as the same would amount to breach of the provisions of section 151A of the IT Act.it is apparent that the Respondent- Revenue has not complied with the Scheme notified by the Central Government pursuant to Section 151A (2) of the Act. The Scheme has also been tabled in Parliament and is in the character of subordinate legislation which governs the conduct of proceedings under Section 148A as well as Section 148 of the Act. There is no question of concurrent jurisdiction of the JAO and the FAO for issuance of notice under Section 148 of the Act or even for passing assessment or reassessment order. When specific jurisdiction has been assigned to either the JAO or the FAO in the Scheme dated 29th March 2022 then it is to the exclusion of the other. In view of the explicit declaration of the law in Hexaware the grievance of the Petitioner-Assessee insofar as it relates to an invalid issuance of a notice is sustainable and consequently the very manner in which the proceedings have been initiated vitiates the proceedings. As the JAO had no jurisdiction to issue the impugned notice the Writ Petition is accordingly allowed in terms of prayer clause (a).
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