2024 (7) TMI 1647

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....r. Balram Sharma, Deputy Solicitor General of India, accepts the same for respondent no. 4. 2. Prima-facie, we are of the view that the impugned notice, Annexure P-2 issued under Section 148 of the Income Tax Act, 1961 by the 1st respondent, who is the Jurisdictional Officer, is wholly without jurisdiction having regard to Section 151-A, introduced in the Income Tax Act, 1961 w.e.f. 01.11.2020 and the notification issued on 28.03.2022 thereunder, which specifically contemplates that there would be automated allocation system in accordance with risk management strategy formulated by the CBDT and it is not the case of the revenue that the 1st respondent is an officer who has been so randomly allocated as per the Scheme. 3. Similar view has ....

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....., the impugned proceedings under Section 148A of the Act, as well as the consequential notices under Section 148 of the Act were issued by the local jurisdictional officer and not in the prescribed faceless manner. The order under Section 148A(d) of the Act and the notices under Section 148 of the Act are issued on 29.04.2022, i.e., after the "Faceless Jurisdiction of the Income Tax Authorities Scheme, 2022." and the "eAssessment of Income Escaping Assessment Scheme, 2022 were introduced. 28 ......... 29........ 30....... 31. It is well settled principle of law that where the power is given to do certain things in certain way, the thing has to be done in that way alone and no any other manner which is otherwise not provided ....