Abhin Anilkumar Shah Vs ITO (Bombay High Court)
Bombay High Court held that mandatory faceless procedure for issuance of notice u/s. 148 would not exclude the Central charges and International taxation charges from the application of the faceless mechanism as notified u/s. 144B r.w.s. 151A of the Act.
Facts- This writ petition under Article 226 of the Constitution of India is filed challenging notice dated 31 March, 2021 issued to the petitioner under Section 148A(b); order dated 19 April, 2024 passed under Section 148A(d) and the notice dated 19 April, 2024 issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, International Tax Ward (4)(2)(1), Mumbai.
Conclusion- The mandatory faceless procedure for issuance of notice under section 148 of the Act falling within the purview of the scheme notified by the Central Government dated 29 March, 2022 would not exclude the Central charges and International taxation charges from the application of the faceless mechanism as notified under section 144B read with section 151A of the Act.
Held that in respect of central charges and international taxation charges, the proceedings under Section 148A read with Section 148 of the Act would be required to be held in a faceless manner, applying the provisions of section 144B and as effected under the provisions of section 151A read with scheme notified by the Central Government vide a Notification dated 29 March, 2022.
