9911796707
TMI Blog2024 (7) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... iled challenging notice dated 30 March 2024 issued by respondent no.1 to the Petitioner under Section 148 of the Income Tax Act, 1961 ("the Act"), and also a prior notice and order under Section 148A (b) and an order passed thereon under Section 148(A)(d) of the Act. The Assessment Year in question is AY 4. It is apparent that the impugned notice dated 30 March 2024 issued under Section 148 of the Act and the order of the same date under Section 148A (d) of the Act are issued by the Jurisdictional Assessing Officer ("JAO") and not under the mandatory faceless mechanism as per the provisions of Section 151A of the Act. For a notice to be validly issued under Section 148 of the Act, the Respondent-Revenue would be required to comply with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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., the notification dated 29th March 2022 provides that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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. All assessees are entitled to be assessed as per l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue the impugned order and the impugned notices, the writ petition is required to be allowed. It is accordingly allowed in terms of prayer clause (a), 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 notice dated 12th March, 2024 issued under section 148A (b) of the Act (Ex-'E') by Respondent no.3, the order dated 30th March, 2024 passed under section 148A(d) of the Act (Ex-'G') and the notice dated 30th March, 2024 issued under section 148 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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