TaxTMI 
TaxTMI 
2024 (8) TMI 126
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....waives service. By consent of the parties, heard finally. 2. This Writ Petition under Article 226 of the Constitution of India has been filed to challenge a notice dated 7th April, 2022 ("impugned notice") issued to the Petitioner under Section 148 of the Income Tax Act, 1961 ("the Act"), 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 was initiated in respect of returns filed by the Petitioner-Assessee for the Assessment Year 2018-19, and resulted in the passing of a reassessment order dated 22nd March, 2024, which is also impugned in this Writ Petition. 3. From a plain reading of the record, it is apparent that the notice ....
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....rent jurisdiction of both FAO or the JAO with respect to the issuance of notice 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 ....
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....d to be ignored or contravened, as according to respondent, even though the 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 ....
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....dgment rendered in Hexaware. Our attention has also been drawn 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 Petitioner has also submitted that the instant case would also be covered by the judgement in Siemens Financial Services Pvt. Ltd. Vs. Deputy Commissioner of Income Tax, Circle-8(2)(1), Mumbai & 3 Ors. (2023) 247 ITR 647 Bom ("Siemens"), inasmuch as the impugned notice has been issued beyond the prescribed limitation. Be that as it may, si....