Follow Us:

Case Law Details

Case Name : Ram Narayan Sah Vs Union of India And 3 Ors. (Gauhati High Court)
Appeal Number : Case No. WP(C)/2438/2024
Date of Judgement/Order : 20/05/2024
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.

Ram Narayan Sah Vs Union of India And 3 Ors. (Gauhati High Court)

The case of RAM NARAYAN SAH Vs THE UNION OF INDIA AND 3 ORS, heard in the GAUHATI HIGH COURT, addresses significant issues surrounding reassessment proceedings under Section 148A of the Income Tax Act, 1961. This article delves into the key aspects of the case, the court’s findings, and their implications.

The petitioner filed the instant writ petition against the notice issued by the Assessing Officer (AO) for reopening the assessment under Section 147 of the Income Tax Act. The petitioner contended that the notice was issued with the name of the jurisdictional AO. This was contrary to the provisions of Section 151A and the schemes framed thereunder, whereby the Income Tax Authority was required to undertake these proceedings in a ‘faceless’ manner. This sections clearly speaks that the notice are required to be issued through automated allocation in accordance with risk management strategy formulated by the Board for issuance of notice and in a faceless manner. Reference is made to the Notification No. 18/2022 dt 29.03.2022

The High Court held that the scheme’s scope under Section 151A is for assessment, re-assessment, and re-computation under Section 158 and issuance of notices under Section 148. The same shall be by a process through automated allocation in accordance with the risk management strategy formulated as referred to under Section 148 for issuance of the notice and in a faceless manner and to the extent provided under Section 144B reference to make the assessment, re-assessment of total income or loss of the assessee.

The statute, in order to obviate prejudice and bias, has resorted to issuing notices through automated allocation via the risk management strategy. The notices are required to be issued in an automated manner without any interface between the department and the assessee. There is no fundamental right or legal right available to an assessee to demand that the notices, though automated digital allocation, should be issued. If the department issues fresh notices, the petitioner shall also be granted liberty to file their appropriate reply under section 148

Please become a Premium member. If you are already a Premium member, login here to access the full content.


Author Bio

I am a qualified Chartered Accountant with my experience in tax litigation matters both Income Tax , at an earlier age of 24 I have started representing before CIT(A) & ITAT and have been successful in providing relief to my clients , I have a vast knowledge regarding Futures & Options Trans View Full Profile

My Published Posts

GSTR-1 can be amended even after the due date is crossed: Orissa High Court Sec 54 & 54F exemptions aren’t just for Property Owners: Here’s How you and your spouse/Legal Heirs can benefit Moonlighting Income: Income Tax Return filing guide for Moonlighters Unrecorded Stock can’t be added U/S 69B if found connected with business of assessee No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
July 2024