Paras Mahendra Shah Vs Union of India (Bombay High Court)
The petitioner is an individual. It filed return for assessment year 2020-2021. It was issued notice under section 148 of the Income Tax Act on 31.03.2024, pursuant to order passed under section 148A(d). came to passed. The same was challenged in writ petition. The challenge, amongst other grounds, was on the ground that the notice is issued by the jurisdictional assessing officer (JAO) and not by the faceless assessing officer (FAO) in terms of section 151A of the Act and hence, without jurisdiction.
The Hon’ble Bombay High Court allows the petition and quashed the notice and order passed under section 148A(d) of the Act. It held: (i) the notice issued by the JAO is non est and ought to have been issued by the FAO;(ii) in as much as the procedure under section 151A(2) of the Act has not been followed the entire proceedings are without jurisdiction; (iii) follows Bombay High Court ruling in Hexaware Technologies Limited and Nainraj Enterprises Pvt. Ltd., case; allows the petition without going into other issues.
The matter was argued by Ld. Counsel Bharat Raichandani
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Rule. Rule made returnable forthwith. Learned Counsel for the Respondents waives service. By consent of the parties, heard finally.
