2025 (1) TMI 1567

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..... Divya Shree, Advocate. For the Resp. No. 1 : Mr. Anil Kumar, Addl. S.G.I. For the Resp. Nos. 2-5/ITD: Mr. Kumar Vaibhav, Sr. S.C., Mr. Anurag Vijay, Jr. S.C., Mr. Om Prakash, Advocate, Mr. Durgesh Agarwal, Advocate, Mr. Srijan, Advocate. ORDER 1) Notice to the respondents. Mr. Anil Kumar, learned A.S.G.I., accepts notice for respondent No. 1 and Mr. Kumar Vaibhav, learned Sr. S.C., accepts notice for the respondents Nos. 2 to 5. 2) Prima facie, we are of the view that the impugned notice, Annexure-3 dt. 31.08.2024, issued under Section 148 of the Income Tax Act, 1961 by the 4th respondent, who is the Jurisdictional Officer, is wholly without jurisdiction having regard to Section 151-A, introduced in the ....

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....datory for the Revenue to conduct/initiate proceedings pertaining to reassessment under Section 147, 148 & 148A of the Act in a faceless manner. Proceedings under Section 147 and Section 148 of the Act would now have to be taken as per the procedure legislated by the Parliament in respect of reopening/re-assessment i.e., proceedings under Section 148A of the Act. 27. In the present case, both the proceedings i.e., 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 29.04.20....

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....der Section 148 of the Act. It is not the case of respondent no. 1 that respondent no. 1 was the random officer who had been allocated jurisdiction. 36 to 38 ............ 39. With reference to the decision of the Hon'ble Calcutta High Court in Triton Overseas Private Limited (supra), the Hon'ble Calcutta High Court has passed the order without considering the Scheme dated 29th March 2022 as the said Scheme is not referred to in the order. Therefore, the said judgment cannot be treated as a precedent or relied upon to decide the jurisdiction of the Assessing Officer to issue notice under Section 148 of the Act. The Hon'ble Calcutta High Court has referred to an Office Memorandum dated 20th February 2023 being F ....