Faceless assessment scheme governs Section 148 and 148A proceedings; departmental instructions cannot override the statutory framework.

The faceless assessment scheme under Section 151A, read with Section 144B and the CBDT notification dated 29.03.2022, was treated as governing both the notice under Section 148 and proceedings under Section 148A. The court noted that a coordinate Bench had already held the scheme applies from the stage of show-cause notice and that departmental instructions cannot override the statutory framework or the binding notification. The writ petition was disposed of by following those earlier rulings, with liberty to the revenue to proceed in accordance with law.

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Issues: Whether the notice under Section 148 and the order under Section 148A(d) of the Income-tax Act, 1961, for assessment year 2017-18, were without jurisdiction in view of the faceless assessment scheme and the CBDT notification dated 29.03.2022.

Analysis: The challenge was examined on the footing that the faceless assessment scheme under Section 151A, read with Section 144B and the notification issued thereunder, governs the issuance of notice under Section 148 as well as proceedings under Section 148A. The Court noted that a coordinate Bench had already held that the scheme applies from the stage of show-cause notice and that departmental instructions cannot override the statutory mandate. In view of the earlier decisions on the same issue, the writ petition was disposed of in terms of those rulings.

Conclusion: The impugned notice and order were not independently adjudicated afresh, and the petition was disposed of by following the earlier coordinate Bench view, with liberty to the revenue to proceed in accordance with law.

Ratio Decidendi: Where the faceless assessment scheme is made applicable to notice under Section 148, jurisdictional action by the assessing officer contrary to that scheme cannot prevail over the statutory framework and the binding notification issued under Section 151A.

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