The Jurisdictional Assessing Officer (JAO) issued notice under section 148A(b), thereafter passed order under section 148A(d) and the consequent reopening notice under section 148.

On  Writ, the assessee had challenged the reopening notice and the underlying prior notice and the order under section 148A(d). Court held that   notice issued under section 148A(b), the order passed thereon under section 148A(d) and the consequent notice issued under section 148 of are all issued by the Jurisdictional Assessing Officer (“JAO”) and not by a Faceless Assessing Officer (“FAO”), as is required by the provisions of section 151A.  To give effect to the provisions of Section 151A, the Central Government has issued a Notification dated 29-3-2022 whereby a faceless mechanism has been introduced. Thus, necessarily in resorting to a procedure under Section 148A and the consequent notice to be issued under Section 148 of the Act, the Assessing Officer is required to adhere to the provisions of Section 151A read with the Notification. Thus, for a notice to be validly issued for reassessment under Section 148 of the Act, the revenue would need to be compliant with section 151A, which has been interpreted and analysed in detail by a Division Bench of High Court in the case of Hexaware Technologies Limited v. ACIT  [2024] 162 taxmann.com 225/464 ITR 430 (Bom)(HC).On the facts of the case the  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, vitiates the proceedings. As there is no dispute that the JAO had no jurisdiction to issue the notice, the writ petition is allowed  notice and order disposing the objection is quashed. Notification No. 18/2022, dated 29-3-2022  (AY. 2018-19)