TaxTMI 
TaxTMI 
2024 (8) TMI 228
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....(O&M), CWP - 12888 - 2023 (O&M), CWP - 12916 - 2023 (O&M), CWP - 13869 - 2023 (O&M), CWP - 13870 - 2023 (O&M), CWP - 13871 - 2023 (O&M), CWP - 13872 - 2023(O&M), CWP - 13874 - 2023(O&M), CWP - 13875 - 2023(O&M), CWP - 13878 - 2023(O&M), CWP - 13879 - 2023(O&M), - -<br>Income Tax<br>HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH CWP-21509-2023 (O&M), CWP-21564-2023 (O&M), CWP-14437-2024 (O&M), CWP-15293-2024 (O&M), CWP-16361-2024 (O&M), CWP-16767-2024 (O&M), CWP-16941-2024 (O&M), CWP-17036-2024 (O&M), CWP-17207-2024 (O&M), CWP-17210-2024 (O&M), CWP-12198-2023 (O&M), CWP-12199-2023 (O&M), CWP-12770-2023 (O&M), CWP-12888-2023 (O&M), CWP-12916-2023 (O&M), CWP-13869-2023 (O&M), CWP-13870-2023 (O&M), CWP-13871-2023 (O&M), CWP-13872-2023(O&M), CWP-13874-2023(O&M), CWP-13875-2023(O&M), CWP-13878-2023(O&M), CWP-13879-2023(O&M), CWP-13881-2023(O&M), CWP-13886-2023(O&M), CWP-13919-2023(O&M), CWP-13935-2023 (O&M), CWP-13987-2023(O&M), CWP-13991-2023(O&M), CWP-14045-2023(O&M), CWP-14062-2023(O&M), CWP-14074-2023 (O&M), CWP-14108-2023(O&M), CWP-14124-2023(O&M), CWP-14179-2023(O&M), CWP-14184-2023(O&M), CWP-14202-2023(O&M), CWP-14206-2023(O&M), CWP-14695-2023(O&....
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....Chetan Jain, Advocate, Mr. Umang Goyal, Advocate, Mr. Tarun Chanana, Advocate, Mr. Salil Kapoor, Advocate, Mr. Amrinder Singh, Advocate, Mr. Sholab Arora, Advocate, Mr. B.M. Monga, Advocate, Mr. Chetan Jain, Advocate, Mr. Aditya Dassuar, Advocate, Mr. Kamal Kumar Gupta, Advocate, Mr. Nitin Bhasin, Advocate, Mr. Rohit Kaura, Advocate, Mr. Rajiv Sharma, Advocate, Mr. Puneet Kansal, Advocate Mr. Sunil K. Mukhi, Advocate, Mr. Prince Goyal, Advocate, Mr. Viren Sharma, Advocate, Ms. Salina Chalana, Advocate, Mr. Manpreet Kanda, Advocate, Mr. Rohit Sud, Advocate, Ms. Kuljeet Kaur, Advocate, Mr. Sachin Bhardwaj, Advocate, Mr. Aman Garg, Advocate, Mr. Kapish Chawla, Advocate, Mr. Divya Suri, Advocate, Mr. Peyush Pruthi, Advocate, Mr. Tejinder Joshi, Advocate, Mr. Siddhant Kohli, Advocate, Mr. Kushagra Mahajan, Advocate, Mr. Amit Kumar Gupta, Advocate, Mr. Prateek, Advocate, Mr. Varun Sharma, Advocate and Mr. Rajiv Sharma, Advocate. For the Respondent : Mr. Saurabh Kapoor, Sr. Standing Counsel for the respondents in CWP-8667-2024, CWP-8668-2024, CWP-12743-2024, CWP12751-2024, CWP-13608-2024, CWP-12750-2024. For the Income Tax Department : Mr. Ashutosh, Advocate for Ms. Urvashi Dhugga, ....
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.... passed under Section 151 of the Act, 1961, have also been impugned. 3. The challenge in most of the cases is the ground that it should have been issued by the National Faceless Assessment Centre and the proceedings also ought to have been conducted by the same authority in terms of notification dated 29.03.2022. This Court passed interim order restraining the respondents from passing any final order. 4. Learned counsel appearing for the petitioners have invited attention to the fact that the issue stands already adjudicated finally by the Coordinate Bench vide its judgment pronounced on 19.07.2024, in CWP15745-2024 and CWP-15791-2024. 5. Per contra, it is the contention of counsel for the revenue that certain aspects have not been considered by the Coordinate Bench, which if considered by this Court, the same would result in a different interpretation. 6. In order to maintain judicial discipline and consistency, this Court would follow the judgment rendered by the Coordinate Bench (supra). However, as the learned counsel for the revenue had made further contentions, it would be in the interest of justice and to maintain the principle of right for hearing to the parties....
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....ssed the order in CWP-15745-2024 and CWP-15791-2024. This Court has also considered the provisions contained under Section 148, 151A of the Act, 1961 and the e-assessment scheme introduced vide notification dated 29.03.2022. The Central Government in terms of powers conferred under Section 151A of the Act, 1961, had introduced the e-assessment of Income Escaping Assessments Scheme 2022, which as per Section 3 mandated assessment, re-assessment and re-computation under Section 147 of the Act and issuance of notice under Section 148 of the Act through automatic allocation. The Coordinate Bench has already considered the provision and passed the following order:- 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be applicable to notice under Section 148. Even otherwise, it is a settled proposition of law that assessment proceedings commence from the stage of issuance of show cause notice. The object of introduction of faceless assessment would b....
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...., 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK,] [139,] 143, 144, 147, 148, 154, 155[158BFA], [sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C [234E], [270A,] 271 [271C, 271CA] and 273 or otherwise), general or special orders in respect of [any class of incomes or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other incometax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise [any income-tax authority, not being a Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by....
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....s Act or any rule made thereunder by any person or class of persons, the income-tax authority exercising and performing the powers and functions in relation to the said person or class of persons shall be such authority as may be specified in the notification." 13. Section 144B of the Act, 1961, as substituted w.e.f. 01.04.2022, has substituted sub-section 128 which has been inserted w.e.f 01.04.2022 while the faceless assessment provision inserted w.e.f. 01.04.2021 did refer to the returns which may have been submitted on notice under Section 148 of the Act, 1961, by the Assessing Officer. The amended provisions of Section 148B now does not refer to notice under Section 148 of the Act, 1961 and only deals with the manner in which the assessment by the National Faceless Assessment Centre is to be done. 14. It is apposite to quote Section 144B (7) of the Act, 1961, which reads as under:- (7)(a) The Principal Chief Commissioner or the Principal Director General, as the case may be, incharge of the National Faceless Assessment Centre shall, in accordance with the procedure laid down by the Board in this regard, if he considers appropriate that the provisions of sub-sect....