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TMI Blog2024 (7) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... parties, heard finally. 2. This Writ Petition under Article 226 of the Constitution of India has been filed to challenge a notice dated 30 March, 2023 ("impugned notice") issued to the Petitioner under Section 148 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 of the Act has been initiated in respect of returns filed by the Petitioner-Assessee for the Assessment Year 2019-20. The reassessment proceedings led to a reassessment order dated 12 March, 2024 being passed, which is impugned in this Writ Petition. 3. From a plain reading of the record, it is apparent that the impugned notice issued under Section 148 of the Act and indeed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 148 of the Act. The Scheme dated 29th March 2022 in paragraph 3 clearly provides that the issuance of notice "shall be through automated allocation" 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme specifically provides for issuance of notice under Section 148 of the Act in a faceless manner, no notice is required to be issued under Section 148 of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner- Assessee has also drawn our attention to a recent decision of this Court in Nainraj Enterprises Pvt. Ltd. Vs. The Deputy Commissioner of Income Tax, Circle-4(3)(1), Mumbai & Ors. Writ Petition (L.) No. 16918 of 2024 dt. 2-07-2024, whereby in similar circumstances, this Court has allowed the petition considering the provisions of Section 151A of the Act. 7. Learned Counsel for the Respondent-Revenue has highlighted that in the facts of the case, the reassessment has in fact been completed and an order dated 12 March, 2024 has already been passed. It is also submitted that the said reassessment order has also been challenged before the Learned Commissioner of Income-tax (Appeals). These developments took place prior to the filin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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