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TMI Blog2024 (8) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings 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 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. Paras Savla a/w Pratik Poddar Rajnandini Shukla,. For the Respondents : Mr. Vipul Bajapayee,. P.C. 1. Rule. Rule made returnable forthwith. Learned Counsel for the Respondents waives service. By consent of the parties, heard finally. 2. This Writ Petition under Article 226 of the Constitution of India has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proceedings redundant. If the argument of Revenue is to be accepted, then even when notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Scheme is clearly applicable for issuance of notice under Section 148 of the Act and according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no question of petitioner having to prove further prejudice before arguing the invalidity of the notice. [Emphasis Supplied] 5. In the present case, it is apparent that the Respondent-Revenue has not complied with the Scheme notified by the Central Government pursuant to Section 151A (2) of the Act. The Scheme has also been 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 declaration of the law in Hexaware, the grievance of the Petitioner-Assessee insofar as it relates to an invalid issuance of a notice is sustainable and consequently, the very manner in which the proceedings have been initiated, vit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as interpreted by this Court in Hexaware as also the order under Section 148A(b) by Kairos (supra). 9. Learned counsel for the revenue is not in a position to justify that the same would not be hit. He would infact say that the reply affidavit can be filed. We are of the opinion that there is no need for the department to file a reply once the position cannot be disputed that the Jurisdictional Assessing Officer (JAO) has issued a notice under Section 148A(b) and passed an order thereon under Section 148A (d) as also has proceeded to issue the impugned notice under 148. All this is outside the faceless mechanism and for such reason the same cannot be sustained. There cannot be any other view except to allow the petition being squarely cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly, by the Finance Act, 2023 Section 148 has stood amended whereby a period of three months from the end of the month in which such notice under the provision is issued or such further period as may be allowed by the Assessing Officer on the basis of an application made in that regard by assessee, was inserted. It would be appropriate to extract the relevant part of Section 148 to note the effect of the amendment as brought about by Finance Act, 2023 which reads thus: [Issue of notice where income has escaped assessment. 148. Before making the assessment, reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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