2025 (12) TMI 583

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....t deciding the appeal on the merits of the case and is not justified in passing in limine, ex parte order, not on merits & totally non speaking order that too without considering Statement of Facts, Grounds of appeal and the documents, evidences in the form of Bank Statements, I Forms. Land holdings duly submitted & uploaded before the Ld. CIT(A) along with Form 35. 3. That the Ld. CIT(A), has erred while upholding the illegal and arbitrary addition as made by the Ld. AO, without appreciating 3 the fact that the appellant herein is an agriculturist and all the deposits in the bank account are from agricultural receipts, duly supported by land holdings and J-Forms. 4. That the Ld. CIT(A), has erred while upholding the illeg....

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....the notice u/s 148 of the Income Tax Act, 1961 (in short 'the Act') was issued by the Jurisdictional Assessing Officer whereas, the same is required to be issued by the Faceless Assessing Officer and since this is jurisdictional error, therefore, the entire assessment order and the appellate proceedings are required to be quashed being lack of jurisdiction. The Ld. AR has drawn our attention to the notice dated 31.3.2023, issued by Shri Piare Lal Sharma, Ward 11, Shimla, and another notice dated 8.4.2023, also issued by Piare Lal Sharma. It was submitted that, as per the CBDT notification issued by the Board in 2022 under Section 144B of the Act, the notice in respect of Sections 147/148 is required to be issued by a Faceless Assess....

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....oner by the respondents tinder Section 148 of the Income Tax Act, 1961. The primary ground of challenge raised by the petitioner is that the impugned notice has been issued by the Jurisdictional Assessing Officer which could not have been done because in terms of the notification dated 29.03.2022 (Annexure P-2), issued by the Ministry of Finance. Government of India, the impugned notice could have been issued only by way of faceless assessment. 2. In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court:- i. CWP-15745-2024, titled Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024; and ii. CWP-21509-2023, titled Jasj....