2024 (9) TMI 1199 - HC - Income Tax

Faceless assessment scheme - Jurisdiction of the Jurisdictional Assessing Officer (JAO) to issue notice u/s 148 - admittedly notice was issued by the JAO for re-assessment - HELD THAT - As decided in Jasjit Singh 2024 (8) TMI 228 - PUNJAB AND HARYANA HIGH COURT Circular or instructions by the Board could not have been issued to override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial implications are required to be followed strictly and mandatorily. By exercising the powers contained in Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 8), the authorities cannot be allowed to usurp the legal provisions to their own satisfaction and convenience causing hardship to the assessees Notices issued by the JAO under Section 148 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B have been found to be contrary to the provisions of the Act, 1961 and accordingly notices issued are set aside for want of jurisdiction.

Summary

The High Court allowed the writ petitions, setting aside notices and proceedings initiated by the Assessing Officer under Section 148 of the Income Tax Act, 1961, for want of jurisdiction. The revenue authorities were directed to follow the statutory procedures. The interim order was merged with the final order. All pending applications were disposed of accordingly.