Gurmukh Singh Thakur Vs ITO (Himachal Pradesh High Court)
Himachal Pradesh High Court held that in view of the provisions of Section 151A of the Income Tax Act read with the Scheme dated 29th March, 2022 the notices issued by the Jurisdictional Assessing Officers and not in prescribed faceless manner are invalid and bad in law.
Facts- The petitioner had received notice u/s. 148 of the Income Tax Act, 1961. Petitioner mainly contested that the impugned notice issued u/s. 148 of the Income Tax Act, 1961 by the 1st 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 on 28.03.2022 thereunder.
Conclusion- Hon’ble Telangana High Court in the case of Kankanala Ravindra Reddy vs. Income Tax Officer has held that in view of the provisions of Section 151A of the Act read with the Scheme dated 29th March, 2022 the notices issued by the JAOs are invalid and bad in law. We are also of the same view.
Therefore, there shall be interim stay of all further proceedings pursuant to Annexure P-2, notice issued to the petitioner, till the next date of hearing.
