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TMI Blog2024 (7) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Assessing Officer (JAO) under section 148A (b) of Income-tax Act (for short "the Act") as also an order dated 24 April, 2024 passed on such notice under section 148A (d) and as a consequence thereof, a notice issued to the petitioner under section 148 of the even date. The substantive prayers as made in the petition can be noted, which reads thus: "(a) this Hon'ble Court may be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the petitioner's case and after examining the legality and validity thereof quash and set aside the impugned initial notice dated 28th March, 2024 (Exhibit- "HH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are several grounds raised in the Writ Petition, however, it is pointed out at the bar that the challenge as raised by the petitioner would stand covered by the decision of a co-ordinate Bench of this Court in Hexaware Technologies Ltd. vs. Assistant Commissioner of Income-tax [2024] 162 taxmann.com 225 (Bombay). 4. We have heard Ms. Sathe, learned counsel for the petitioner and Mr. Rattesar, learned counsel for the respondents. The assessment year in question is 2017-18. 5. Ms. Sathe, at the outset, would submit that in Hexaware Technologies Ltd. (supra) one of the issue which fell for consideration of this Court in the context of challenge to a notice issued under section 148 of the Act, was as to whether such notice, as assailed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based assessment, reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction. (2) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. (3) Every notification issued under sub-section (1) and subsection (2) shall, as soon as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng assessment or reassessment of total income or loss of assessee. The impugned notice dated 27th August, 2022 has been issued by respondent no. 1 (JAO) and not by the NFAC, which is not in accordance with the aforesaid Scheme. 35. Further, in our view, 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. To take any other view in the matter, would not only result in chaos but also render the whole faceless proceedings redundant. If the argument of Revenue is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice cannot be issued by the FAO as per the said Scheme, we express our view as follows:- Section 151A of the Act itself contemplates formulation of Scheme for both assessment, reassessment or re-computation under Section 147 as well as for issuance of notice under Section 148 of the Act. Therefore, the Scheme framed by the CBDT, which covers both the aforesaid aspect of the provisions of Section 151A of the Act cannot be said to be applicable only for one aspect, i.e., proceedings post the issue of notice under Section 148 of the Act being assessment, reassessment or re-computation under Section 147 of the Act and inapplicable to the issuance of notice under Section 148 of the Act. The Scheme is clearly applicable for issuance of noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 144B of the Act. The argument of respondent, therefore, renders the whole Scheme redundant. An argument which renders the whole Scheme otiose cannot be accepted as correct interpretation of the Scheme. The phrase "to the extent provided in Section 144B of the Act" in the Scheme is with reference to only making assessment or reassessment or total income or loss of assessee. Therefore, for the purposes of making assessment or reassessment, the provisions of Section 144B of the Act would be applicable as no such manner for reassessment is separately provided in the Scheme. For issuing notice, the term "to the extent provided in Section 144B of the Act" is not relevant. The Scheme provides that the notice under Section 148 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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