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TMI Blog2024 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment, re-assessment, re-computation under section 158 of the Act and issuance of notices u/s 148 of the Act and the same shall be by a process through automated allocation in accordance with the risk management strategy formulated by the Court as referred to u/s 148 of the Act for issuance of the notice and in a faceless manner and to the extent provided u/s 144 B of the Act with reference to make the assessment, re-assessment of total income or loss of the assessee. Perusal of the Section 151A along with the scheme reveals that the statute in order to obviate prejudice and bias has resorted to issuance of notices by the automated allocation through the risk management strategy. The Judgments referred to by the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all also be granted liberty to file their appropriate reply under the provision of Section 148. - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA For the Petitioner : Mr. O P Bhati For the Respondent : DY. S.G.I. ORDER PER Heard Mr. O.P. Bhati, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, leanred Standing Counsel, Income Tax Department. 2. This writ petition has been filed by the petitioner putting to challenge the impugned Notice dated 26.03.2024 (Annexure-F) again another notice dated 26.03.2024 (Annexure-H) whereby the Income Tax Authority had sought to reopen the assessment under Section 147 of the Income Tax Act. 3. The learned counsel for the petitioner submits that in both the notices the name of the Income Tax Officer who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y provisions and in support thereof he has relied upon the Judgment of the Bombay High Court rendered in Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax Ors. vide Judgment and Order dated 03.05.2024 passed in W.P.(C) No. 1778/2023 as well as the Judgment of the Andhra Pradesh High Court 14.09.2023 passed in bunch of writ petitions being W.P.(C) No. 25903/2023 and Ors. The petitioner submits that both these Judgments have held that it is mandatory for the Department to follow the procedure prescribed under the Scheme framed under 151A of the Income Tax Act. 4. Per contra, Mr. S.C. Keyal, learned Standing Counsel for the Department submits that as permitted by the Court he has obtained his instructions. He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee or any other person to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based assessment, reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction. (2) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. (3) Every notification issued under sub-section (1) and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Scheme, (a) assessment, reassessment or recomputation under section 147 of the Act, (b) issuance of notice under section 148 of the Act, shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. [Notification No. 18/2022/F. No. 370142/16/2022-TPL(Part1] SHEFALI SINGH, Under Secy. 8. A careful perusal of the scheme reveals that the scope of the scheme is for the purpose of the assessment, re-assessment, re-computation under section 158 of the Act and issuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right or not may not be required to be answered to the present proceedings inasmuch as Mr. Keyal has fairly submitted that in terms of the provisions under Section 151A, the Department has already framed a scheme and the same is notified by notification dated 29.03.2022. 11. As discussed above, the scope of the scheme is for the purposes of the assessment, re-assessment, computation under Section 147 and for issuances of notices under 148 and which shall be done through automated allocations by the department. 12. If that be so then the department is required to follow the procedure prescribed in terms of the scheme and accordingly the department will withdraw the notices and thereafter issue fresh notices if permissible under law as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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