2025 (4) TMI 1755

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....ondent and to quash the same. 2. Today, when this writ petition is taken up for hearing, the learned counsel appearing for the petitioner would submit that the 1st respondent has no power or authority to issue the notice under Section 148A of the Income Tax Act, 1961 and this Court has already dealt with the similar situation in W.P. Nos. 25223 & 25227 of 2024 and dismissed the same on 20.12.2024, granting liberty to the petitioner to file reply to the notice and the same may be followed in this case also. 3. The learned Senior Standing Counsel appearing for the respondents also submitted that this writ petition may also be decided in the light of the aforesaid decision. 4. In the light of the order passed by this Court on 20.12.20....

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....red e-mail account of the Assessee from the ITBA Portal, in faceless manner. Thus, the issuance of the impugned notice was duly in accordance with the Scheme, except the procedural lapse of mentioning the name of the JAO. vi) The said procedural errors will not vitiate the initiation of the proceedings for issuance of notice under Section 148 of the IT Act since such errors are curable in nature. vii) In terms of the provisions of Section 151A of the IT Act, still the JAOs shall have to obtain prior approval from the higher authority for issuance of Section 148 notice under the Scheme in faceless manner. viii) The JAO shall upload in the ITBA Portal, the relevant documents along with the reply received for Section....

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....Government shall not issue any direction after 31.03.2022 to make any exemption, modification and adaptation with regard to the Schemes dated 28.03.2022 and 29.03.2022. In the present case, the guidelines issued in terms of Sub-Section (2) of Section 144B of the IT Act will not amount to the directions issued by the Central Government in terms of Sub-Section (2) of Section 151A of the IT Act. xiii) The power of Central Government to issue any direction in terms of Sub-Section (2) of Section 151A of the IT Act read with its proviso, will be entirely different from the issuance of guidelines, by the Board, with the power available in terms of Sub-Section (2) of Section 144B of the IT Act. xiv) The provisions of Section 144B ....