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Issues: (i) Whether a notice issued under section 148 of the Income-tax Act, 1961 by a Jurisdictional Assessing Officer instead of a Faceless Assessing Officer was valid; (ii) whether the consequential assessment order could survive once the notice was held invalid.
Issue (i): Whether a notice issued under section 148 of the Income-tax Act, 1961 by a Jurisdictional Assessing Officer instead of a Faceless Assessing Officer was valid.
Analysis: The notice was challenged on the ground that it had been issued by the Jurisdictional Assessing Officer and not by the Faceless Assessing Officer. The Court noted the settled view taken in earlier decisions that such a notice is not valid.
Conclusion: The notice dated 28 March 2023 issued under section 148 of the Income-tax Act, 1961 was quashed and set aside as invalid.
Issue (ii): Whether the consequential assessment order could survive once the notice was held invalid.
Analysis: The assessment order rested on the impugned notice under section 148. Once the notice itself was found to be invalid, the foundation of the assessment order ceased to exist.
Conclusion: The consequential assessment order dated 07 March 2024 was also quashed and set aside.
Final Conclusion: The writ petition succeeded and the impugned notice and assessment order were annulled, with all pending applications disposed of.
Ratio Decidendi: A notice under section 148 issued by the wrong assessing authority is invalid, and any assessment founded upon such a notice cannot be sustained.
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