9911796707
TMI Blog2024 (7) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... eard finally. 2. This writ petition has been filed to challenge a notice dated 13 April, 2023 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 2019-20. 3. From a plain reading of the record, it is apparent that the notice dated 13 April, 2023 issued under Section 148 of the Act and indeed the underlying order of the same date under Section 148A (d) of the Act are issued by the Jurisdictional Assessing Officer ("JAO") and not by a Faceless Assessing Officer ("FAO"), as is required by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... datory 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 arguments of the Revenue, i.e., t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, itself causes prejudice to assessee. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, cancel and set aside the impugned show cause notice dated March 14, 2023, the impugned order dated April 13, 2023, the impugned notice dated April 13, 2023 issued by Respondent No. 1 and the second show cause notice dated April 24, 2024 issued by Respondent No. 2. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
