Allowing the petition, the Court held\u00a0\u00a0 that the contention of the Revenue that the provisions of section\u00a0144B\u00a0read with section\u00a0151A(1)\u00a0would not be applicable could not be accepted since the notification dated March 29, 2022 ([2022] 442 ITR (St.) 198) could not be read to mean that it would cover the proceedings under section\u00a0148A\u00a0and section\u00a0148\u00a0so as to fall within the ambit of such notification, as it was only the assessment proceedings which would be required to be conducted as an exception to the faceless mechanism. The issue of initial notice under section\u00a0148A(b), the order passed under section\u00a0148A(d)\u00a0and the notice issued under section\u00a0148\u00a0having been issued by the jurisdictional Assessing Officer and not under the Faceless mechanism was contrary to the earlier decision of this court and hence were quashed and set aside. Consequently, the draft assessment order under section\u00a0144C(1), the subsequent assessment order under section\u00a0147\u00a0read with section\u00a0144, the demand notice issued under section\u00a0156, the penalty notices under section\u00a0274\u00a0read with section\u00a0270A\u00a0and under section\u00a0274\u00a0read with section\u00a0272A(1)(d)\u00a0for the assessment year 2019-20 were set aside.(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Best judgment assessment-Faceless assessment-Jurisdictional Assessing Officer has no jurisdiction to issue notice for reassessment in faceless mechanism-Notices and order is quashed. [S. 144, 144B,144C(1), 148, 148A(b) 148A(d), 151A(1) Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49576","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cTC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49576"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49576\/revisions"}],"predecessor-version":[{"id":51460,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49576\/revisions\/51460"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}