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TMI Blog2024 (7) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 151A - As provisions of the faceless assessment of income escaping assessment as provided for under Section 151A and the scheme in that regard notified by the Central Government being Notification dated 29th March, 2022 [Notification No.18/2022/F. No.370142/16/2022-TPL], which provides that the assessment, reassessment or recomputation under Section 147 of the Act and the 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 under Section 144B of the Act. The Court held that in the said case, as the notice impugned therein dated 27th August, 2022 was issued by the JAO and not by the National Faceless Assessment Centre, the same would fall outside the faceless scheme. Assessee appeal allowed. - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Petitioner : Mr. Prateek Gattani a/w. Mr. Devakinandan R. Singh i/b. Nikhil Rungta,. For the Respondents : Mr. Ravi Rattesar,. ORAL JUDGMENT : (PER G. S. KULKARNI, J.) 1. Rule. Rule made returnable forthwith. By consent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or section 153A or section 153C, as the case may be], as they stood immediately before the commencement of the Finance Act, 2021: Provided further that the provisions of this sub-section shall not apply in a case, where a notice under section 153A, or section 153C read with section 153A, is required to be issued in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or before the 31st day of March, 2021: [Provided also that for cases referred to in clauses (i), (iii) and (iv) of Explanation 2 to section 148, where, (a) a search is initiated under section 132; or b) a search under section 132 for which the last of authorisations is executed; or (c) requisition is made under section 132A, after the 15th day of March of any financial year and the period for issue of notice under section 148 expires on the 31st day of March of such financial year, a period of fifteen days shall be excluded for the purpose of computing the period of limitation as per this section and the notice issued under section 148 in such case shall be deemed to have been issued on the 31st day of March of such financial year: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151.] 4. It is submitted that the Section 148 notice could not have been issued to the petitioner on 4th April, 2022 for the assessment year 2015-16 as the same was issued after a period of three years had elapsed from the end of the said assessment year and for the reasons that the petitioner s case did not fall under clause (b) of sub-section (1) of Section 149 read with the first proviso below sub-section (1) which covers the petitioner s case. It is hence the Petitioner s contention that the impugned notice dated 4th April, 2022 itself being issued beyond the prescribed period of limitation is to be rendered illegal. 5. Learned Counsel for the Petitioner has drawn our attention to a decision of the Division Bench of this Court in the case of Hexaware Technologies Limited V/s. Assistant Commissioner of Income Tax Ors. Writ Petition No.1778 of 2023 decided on 03.05.2024., wherein one of the issues which fell for consideration of the Court was Whether the notice in such case dated 27th August, 2022 issued under Section 148 of the Act was barred by limitation as per the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nologies Limited (supra). 7. Learned Counsel for the Respondent-Revenue, drawing our attention to the notice dated 22nd March, 2022 issued under clause (b) of Section 148A of the Act, would contend that by such notice appropriate steps were sought to be taken prior to the expiry of the period of limitation as Section 149 (1) (b) read with first proviso would provide. We are, however, not persuaded to accept such submission made on behalf of the Revenue, for the reason that if we read Section 148A with the first proviso below sub-section (1) of Section 149, it would be reading something into the provision which the legislature itself has not provided. The legislature has clearly provided for the applicability of the provisions of Section 148 or Section 143(1) or Section 143C and has categorically avoided any procedural steps, as Section 148A would contemplate. Thus, in our opinion, mere issuance of the notice under Section 148A which is a provision for conducting inquiry by providing an opportunity before issuance of notice under Section 148 cannot be read within the ambit of the first proviso to sub-section (1) of Section 149. In this view of the matter, we are clearly of the opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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