2025 (1) TMI 1567

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.... 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 Income Tax Act, 1961 w.e.f. 01.11.2020 and the notification issued....

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.... 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 29.04.2022, i.e., after the "Faceless Jurisdiction of the Income Tax Authorities Scheme, 2022."....