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TMI Blog2024 (7) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... waives service. By consent of the parties, heard finally. 2. This writ petition has been filed to challenge a notice dated 16 April, 2024 issued to the Petitioner under Section 148 of the Income Tax Act, 1961 ("the Act"), and also the underlying prior notice and order under Section 148A (b) and Section 148(A) (d) of the Act, respectively. The reassessment under Section 148 has been initiated in respect of returns filed for the Assessment Year 2016-17. 3. From a plain reading of the record, it is apparent that the notice dated 16 April, 2024 issued under Section 148 and indeed the underlying order of the same date under Section 148A (d) are issued by the Jurisdictional Assessing Officer ("JAO") and not by a Faceless Assessing Officer ("FAO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which means that the same is mandatory and is required to be followed by the Department and does not give any discretion to the Department to choose whether to follow it or not. That automated allocation is defined in paragraph 2 (b) of the Scheme to mean an algorithm for randomised allocation of cases by using suitable technological tools including artificial intelligence and machine learning with a view to optimise the use of resources. Therefore, it means that the case can be allocated randomly to any officer who would then have jurisdiction to issue the notice under Section 148 of the Act. It is not the case of respondent no. 1 that respondent no. 1 was the random officer who had been allocated jurisdiction. 36. With respect to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act in a faceless manner. In such a situation, not only clause 3 (b) but also the first two lines below clause 3 (b) would be otiose, as it deals with the aspect of issuance of notice under Section 148 of the Act. Respondents, being an authority subordinate to the CBDT, cannot argue that the Scheme framed by the CBDT, and which has been laid before both House of Parliament is partly otiose and inapplicable. ... .. . 37. When an authority acts contrary to law, the said act of the Authority is required to be quashed and set aside as invalid and bad in law and the person seeking to quash such an action is not required to establish prejudice from the said Act. An act which is done by an authority contrary to the provisions of the statue, its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 going into the validity and legality thereof be pleased to quash and set aside the impugned Notice dated 16.04.2024 issued under Section 148 of the Act.
7. We make it clear that having disposed of this petition on the ground of non-compliance with Section 151A of the Act, we have not expressed any opinion on the other issues raised in the writ petition. The other questions raised in this petition are not being answered since it is not necessary to do so.
8. Rule is made absolute in the aforesaid terms and the writ petition is hereby disposed of. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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