Kairos Properties Private Limited Vs ACIT (Bombay High Court)
Bombay High Court held that issuance of notice under section 148A of the Income Tax Act by Jurisdictional Assessing Officer and not by a Faceless Assessing Officer as required by the provisions of section 151A of the Income Tax Act is liable to be quashed.
Facts- This Writ Petition under Article 226 of the Constitution of India is filed to challenge a notice dated 25 April, 2024 issued to the Petitioner under Section 148 of the Income Tax Act, 1961, and also the underlying prior notice and order under Section 148A(b) and Section 148A(d) of the Act, respectively. The notice under Section 148 of the Act has been issued to the Petitioner in respect of returns filed by the Petitioner-Assessee for the Assessment Year 2017-18.
On perusal of the record, it is apparent that the impugned notice dated 30 March, 2024 issued under Section 148A(b) and the order passed thereon under Section 148A(d) dated 25 April, 2024 and the consequent notice dated 25 April, 2024 issued under Section 148 of the Act are issued by the Jurisdictional Assessing Officer and not by a Faceless Assessing Officer, as required by the provisions of Section 151A of the Act.
