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TMI Blog2024 (7) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... has been interpreted and analysed in detail by a Division Bench of this Court in the case of Hexaware Technologies Limited. [ 2024 (5) TMI 302 - BOMBAY HIGH COURT] wherein held notices issued by JAO instead of FAO are invalid and bad-in-law u/s 151A of the Income Tax Act, 1961. Therefore, it is apparent that the Revenue is not in compliance with the Scheme notified by the Central Government pursuant to Section 151A (2) of the Act. The Scheme is also required to be tabled in Parliament and is in the character of subordinate legislation, which governs the conduct of proceedings under Section 148A as well as Section 148. In view of the explicit findings returned in Hexaware, the grievance of the Petitioner insofar as it relates to an invalid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 151A, which has been interpreted and analysed in detail by a Division Bench of this Court in the case of Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax 4 Ors. (2024) 464 ITR 430 ( Hexaware ). The Division Bench has clearly declared the law as follows : 35. Further, in our view, there is no question of concurrent jurisdiction of the JAO and the FAO for issuance of notice under Section 148 of the Act or even for passing assessment or reassessment order. When specific jurisdiction has been assigned to either the JAO or the FAO in the Scheme dated 29th March, 2022, then it is to the exclusion of the other. To take any other view in the matter, would not only result in chaos but also render the whole faceless proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f notice under Section 148 of the Act and hence, the notice cannot be issued by the FAO as per the said Scheme, we express our view as follows:- Section 151A of the Act itself contemplates formulation of Scheme for both assessment, reassessment or recomputation under Section 147 as well as for issuance of notice under Section 148 of the Act. Therefore, the Scheme framed by the CBDT, which covers both the aforesaid aspect of the provisions of Section 151A of the Act cannot be said to be applicable only for one aspect, i.e., proceedings post the issue of notice under Section 148 of the Act being assessment, reassessment or recomputation under Section 147 of the Act and inapplicable to the issuance of notice under Section 148 of the Act. The S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess of law, the said action itself results in a prejudice to assessee . Therefore, there is no question of petitioner having to prove further prejudice before arguing the invalidity of the notice. [Emphasis Supplied] 5. Therefore, it is apparent that the Revenue is not in compliance with the Scheme notified by the Central Government pursuant to Section 151A (2). The Scheme is also required to be tabled in Parliament and is in the character of subordinate legislation, which governs the conduct of proceedings under Section 148A as well as Section 148 of the Act. In view of the explicit findings returned in Hexaware, the grievance of the Petitioner insofar as it relates to an invalid issuance of a notice is unsustainable and consequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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