2024 (6) TMI 219

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....reby the Income Tax Authority had sought to reopen the assessment under Section 147 of the Income Tax Act. 3. The learned counsel for the petitioner submits that in both the notices the name of the Income Tax Officer who is the assessing officer has been reflected. This particular notice reflecting the name of the concerned Income Tax Officer is contrary to the provisions of Section 151A and the schemes framed thereunder, whereby the Income Tax Authority was required to undertake these proceedings in a 'faceless' manner. Referring to Section 151A, the learned counsel for the petitioner submits that this particular provision was inserted in the statute with effect from 01.11.2020 and under the provision of this Act for the purposes of asses....

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....ed under the Scheme framed under 151A of the Income Tax Act. 4. Per contra, Mr. S.C. Keyal, learned Standing Counsel for the Department submits that as permitted by the Court he has obtained his instructions. He submits that the notices were issued online and there was no physical interface between the assessee and the department and therefore the impugned notices issued. It is further submitted that the writ petitioner having responded to the notice by filing their written objections did not raise this issue before the departmental authorities. He however fairly submits that the department has framed the scheme and does not dispute the copies of the scheme enclosed to the writ petition. 5. The learned counsel for the parties have been he....

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....or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. (3) Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.]" 7. Under the said provisions of the Act, the scheme by the Ministry of Finance have already been framed. The scheme relevant for this purpose was brought in by notification dated 29.03.2022. The scheme is called the E-assessment of Income Escaping Assessment Scheme, 2022. The scheme reads as under: "MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOT....

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....e or loss of assessee. [Notification No. 18/2022/F. No. 370142/16/2022-TPL(Part1] SHEFALI SINGH, Under Secy." 8. A careful perusal of the scheme reveals that the scope of the scheme is for the purpose of the assessment, re-assessment, re-computation under section 158 of the Act and issuance of notices under Section 148 of the Act and the same shall be by a process through automated allocation in accordance with the risk management strategy formulated by the Court as referred to under Section 148 of the Act for issuance of the notice and in a faceless manner and to the extent provided under Section 144 B of the Act with reference to make the assessment, re-assessment of total income or loss of the assessee. 9. Perusal of the Section 1....