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TMI Blog2024 (7) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... dings would stand covered by the decision of this Court in Hexaware Technologies Ltd. ( 2024 (5) TMI 302 - BOMBAY HIGH COURT] . The impugned notices would be required to be held to be illegal and invalid. We, accordingly, allow this petition in terms of prayer clause (a). - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Petitioner : Mr. Rahul Sarda a/w Mr. Akshay Pawar,. For the Respondent : Ms. Mamta Omle a/w Mr. Pritish Chatterjee,. ORAL JUDGMENT (PER G. S. KULKARNI, J.) :- 1. Rule. Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India has prayed for a relief that the action as taken by the respondents in regard to re-openin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , issued by the Respondent No. 1 under Section 148A (b) of the Act (Ex-A) (ii) the impugned order dated April 25, 2023, passed under section 148A (d) passed by the Respondent No. 1 (Ex-B) (iii) the impugned Notice dated April 25, 2023, issued under section 148 of the Act (Ex-C) and, the final assessment order, if any, passed or to be passed in relation to the Petitioner pursuant to the proceedings initiated under section 148 r/w 148A of the Act; (c) This Hon'ble Court may be pleased to permanently forbear from taking any steps whatsoever pursuant to or in implementation of (i) Notice dated March 28, 2023, issued by the Respondent No. 1 under Section 148A(b) of the Act (Ex-A) (ii) the impugned order dated April 25, 2023, passed under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act have clearly brought a regime of faceless assessment. The Court has held that it was not permissible for the JAO to issue a notice under Section 148A (b), as the same would amount to breach of the provisions of section 151A of the Act. The relevant observations of the Court reads thus: 32 As regards issue no. 4, Section 151A reads as under : Faceless assessment of income escaping assessment . 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or recomputation under section 147 or issuance of notice under section 148 [or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A] or sanction for issue of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er alia eliminating the interface between the Income Tax Authorities and assessee. Sub-section 3 of Section 151A of the Act also provides that every notification issued under sub-section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. In exercise of the powers conferred by sub-sections (1) and (2) of Section 151A of the Act, CBDT issued a notification dated 29th March, 2022 [Notification No. 18/2022/F. No. 370142/16/2022-TPL and formulated a Scheme. The Scheme provides that - (a) the assessment, reassessment or recomputation under Section 147 of the Act, (b) and the issuance of notice under Section 148 of the Act, shall be through automated allocation, in accordance with risk management strategy formula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny discretion to the Department to choose whether to follow it or not. That automated allocation is defined in paragraph 2(b) of the Scheme to mean an algorithm for randomised allocation of cases by using suitable technological tools including artificial intelligence and machine learning with a view to optimise the use of resources. Therefore, it means that the case can be allocated randomly to any officer who would then have jurisdiction to issue the notice under Section 148 of the Act. It is not the case of respondent No. 1 that respondent No. 1 was the random officer who had been allocated jurisdiction. 37. When an authority acts contrary to law, the said act of the Authority is required to be quashed and set aside as invalid and bad in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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