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TMI Blog2024 (7) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 as and there is no dispute that the JAO had no jurisdiction to issue the impugned notice. We, accordingly, allow this petition in favour of assessee. - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Petitioner : Mr. Anuj Kisnadwala with Govind Javeri. For the Respondents : Mr. Akhileshwar Sharma. ORAL JUDGMENT (PER G. S. KULKARNI, J.) :- 1. Rule. Rule made returnable forthwith. Learned counsel for the respondents waives service. By consent of the parties, heard finally. 2. Reply affidavit on behalf of the revenue is taken on record. 3. This Writ Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proceedings redundant. If the argument of Revenue is to be accepted, then even when notices are issued by the FAO, it would be open to an assessee to make submission before the JAO and vice versa, which is clearly not contemplated in the Act. Therefore, there is no question of concurrent jurisdiction of both FAO or the JAO with respect to the issuance of notice under Section 148 of the Act. The Scheme dated 29th March 2022 in paragraph 3 clearly provides that the issuance of notice shall be through automated allocation which means that the same is mandator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 Scheme is clearly applicable for issuance of notice under Section 148 of the Act and accordingly, it is only the FAO which can issue the notice under Section 148 of the Act and not the JAO. The argument advanced by respondent would render clause 3 (b) of the Scheme otiose and to be ignored or contravened, as according to respondent, even though the Scheme specifically provides for issuance of notice under Section 148 of the Act in a faceless manner, no notice is required to be issued under Section 148 of the Act in a faceless manner. In such a situation, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of a subordinate legislation, which governs the conduct of proceedings under Section 148A as well as Section 148 of the Act. Thus in view of the explicit declaration of the law in Hexaware Technologies Limited (supra), the grievance of the petitioner-assessee insofar as it relates to an invalid issuance of the impugned order and the notice is required to be accepted. Learned Counsel for the parties agree that in this view of the matter, the proceedings initiated under Section 148 of the Act would not be sustainable and are rendered invalid in view of the judgment rendered in Hexaware Technologies Limited (supra ). 6. In the light of the above discussion, and when there is no dispute that the Jurisdictional Assessing Officer had no ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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