Sharda Devi Chhajer Vs ITO (Rajasthan High Court)
Rajasthan High Court held that, in terms of section 151A of the Income Tax Act, Jurisdictional Assessing Officer [JAO] doesn’t have jurisdiction to issue notices under section 148 of the Income Tax Act. Accordingly, notices u/s. 148 are liable to be quashed.
Facts- The respondents issued notices under Section 133(6) of the Income Tax Act, 1961. The said notices culminated into forwarding of the matters under Section 151 of the Act of 1961 for initiation of the proceedings under Section 148 of the Act of 1961. The approvals were granted by the respondents for issuance of notices under Section 148 of the Act of 1961, and thereafter, the notices were issued under the said provision of law.
The pertinent issue before this Court is that the Central Board of Direct Taxes, framed a Scheme, namely, “e-Assessment of Income Escaping Assessment Scheme, 2022”, vide Notification No.18 of 2022/S.O. 1466(E) dated 29.03.2022. In the said notification, the procedure for assessment, reassessment & re-computation of income u/s. 147 & 148 of the Act of 1961 has been notified.
The notices which were issued u/s. 147 & 148 of the Act of 1961 were required to comply with the Scheme of 2022 and thus, ought to have been Faceless as enshrined in the CBDT Notification dated 29.03.2022.
Comments are closed.