2024 (7) TMI 906

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....titioner : Dr. K. Shivraman, Senior Advocate i/b. Mr. Shashi Bekal. For the Respondents : Mr. P. A. Narayanan. ORAL JUDGMENT   (PER G. S. KULKARNI, J.):- 1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally. 2. This writ petition under Article 226 of the Constitution of India, in the context of a notice issued to the petitioner under Section 148A (b....

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....mus or any other appropriate Writ, order or direction, directing the Respondents, its servants, subordinates, agents and successors in office; (c) Toforthwith withdraw and/or cancel (i) Notice under section 148 of the Act dated April 12, 2024 (Ex-A); (ii) Order dated April 12, 2024, passed under section 148A (d) of the Act (Ex-B); (iii) Notice under section 148A....

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.... At the outset, Dr. Shivraman, learned senior counsel for the petitioner would submit that the impugned notice as issued to the petitioner under Section 148A (b) of the Act as also the consequent order under Section 148A (d) and the notice issued to the petitioner under Section 148 of the Act, have been issued by the Jurisdictional Assessing Officer (for short, "JAO"). It is submitted that in view....

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....ion 151A of the Act? 4. The Division Bench examining the provisions of Section 151A of the Act as also the faceless regime which was brought into effect by the Central Government by the notification dated 29 March 2022 came to the conclusion that the Jurisdictional Assessing Officer would cease to have jurisdiction to issue any notice under Section 148A (b) and to take further actions under Sec....