TMI Blog2024 (3) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the assessee for the financial year 2018-2019, relevant to the assessment year 2019-2020 had escaped assessment. Therefore, the assessment officer recorded satisfaction that it was a fit case for issue of notice under Section 148 of the IT Act. 2. Learned counsel for the petitioner has made an attempt to challenge the said order in Ext. P9 on the ground that the Finance Act, 2021 had brought the procedure of faceless regime for the purposes of governing the assessment under the Income Tax Act. The new provisions got introduced in Section 144B, Section 151A and Section 130 of the IT Act. In furtherance to the powers conferred under Section 130(1) and Section 130(2) of the IT Act, the Central Board of Direct Taxes has framed a scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the Act for issuance of notice and in a faceless manner, to the extent provided in section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. 6. On the basis of the aforesaid provisions and the scheme or faceless assessment, the learned counsel for the petitioner has submitted that with respect to the proceedings to be drawn under Section 148A of the IT Act, the same has necessarily to be faceless. Two mandatory conditions are required to be adhered to by the Department; 1) the allocation maybe made through the automated allocation system management strategy formulated by the Board under Section 148 of the IT Act; 2) the re-assessment has to be done in a faceless manner to the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 with effect from 01.04.2021. Section 144B(1) provides that the assessment, re-assessment and re-computation under 143(3) of the IT Act or under Section 144 or 147 of the IT Act, as the case may be, shall be made in a faceless manner. He therefore, submits that what is contemplated or mandated under Section 144 B is the faceless procedure for the assessment, reassessment or re computation under sub-section (3) of Section 143 or under Section 144 or under Section 147 of the IT Act, but not the procedure or the proceedings before the stage of assessment/reassessment etc. He therefore, submits that there is no substance in the submission made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 16. Considering the aforesaid facts, provision of the Act and the submission, I am of the considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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