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Vidhyadhar Shetty v. ITO (2024) 300 Taxman 185 (Bom.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A(2), Art.226]

The Assessing Officer issued notice to the assessee under section 148.

The reassessment proceedings led to a reassessment order being passed.

The notice issued under section 148 and indeed the underlying order under section 148A(d) were issued by the Jurisdictional Assessing Officer (JAO).

On writ  the Court held that the  notice issued under section 148 and order under section 148A(d) are issued by the Jurisdictional Assessing Officer (JAO) and not by a Faceless Assessing Officer (FAO), as is required by the provisions of section 151A. Following the ratio in  Hexaware Technologies Ltd. v. Asstt. CIT [2024] 162 taxmann.com 225/464 ITR 430(Bom)(HC)  the notice and order disposing the objection is quashed.  Notification No. 18/2022, dated 29-3-2022. (AY. 2019-20)

 

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