Sanghi Steel Udyog Private Limited Vs Union of India And Ors. (Calcutta High Court)
The petitioner challenged the notice dated 11.04.2023 issued under Section 148 of the Income-tax Act, 1961 for Assessment Year 2019-20. The challenge was based on the contention that the notice had been issued by the Jurisdictional Assessing Officer (JAO) instead of the National Faceless Assessment Centre (NFAC), allegedly contrary to Section 151A of the Act.
On behalf of the respondents, it was submitted that the petitioner’s objection was hypertechnical, as the mode of issuance did not affect the contents or validity of the notice. The respondents further relied upon the CBDT Office Memorandum dated 20.02.2023 (F. No. 370153/7/2023-TPL), particularly paragraph 4, which states that both the Jurisdictional Assessing Officer and the units under NFAC have concurrent jurisdiction. It was also stated that Section 144B governs the conduct of faceless assessment proceedings but does not provide for issuance of notices under Section 148, and therefore the Jurisdictional Assessing Officer continues to have jurisdiction to issue such notices.
After considering the submissions and the facts of the case, the High Court relied upon the aforesaid CBDT Office Memorandum and found no merit in the writ petition. The Court held that the challenge to the Section 148 notice was unsustainable and dismissed WPO 1549 of 2023.
