Allowing the petitions the Court held that\u00a0 to the limited extent, that according to the plain and unambiguous language used in the Gazette notification dated March 29, 2022 ([2022] 442 ITR (St.) 198) (Scheme) and Central Board of Direct Taxes order dated September 6, 2021 the notice under section\u00a0148\u00a0did not fall within the \u201cexception\u201d stated in the order of the Central Board of Direct Taxes wherein direction was issued about passing of \u201cassessment orders\u201d by the National Faceless Assessment Centre under section\u00a0144B\u00a0except in two situations, one of which was passing of assessment orders in cases assigned to international tax charges. The taxpayer was nowhere distinguished between non-residents and residents. The notice issued under section\u00a0148\u00a0must comply with the requirement of the scheme whether or not the taxpayer was a non-resident or a resident. The expression used in clause 3(b) of the scheme dated March 29, 2022 ([2022] 442 ITR (St.) 198) did not preclude the mandatory faceless assessment procedure for issuance of notice under section\u00a0148. The Revenue had erred in not following such procedure and since the notices under section\u00a0148\u00a0were not issued as prescribed, the subsequent proceedings on these notices and consequent assessment orders were vitiated and accordingly, set aside. Liberty was given to the Revenue to proceed in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-International tax charges-Notices issued by Jurisdictional Assessing Officers and consequent proceedings and orders set aside-Revenue is given liberty to proceed in accordance with new procedure. [S.144B, 147, 148, 148A, 151A, 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-49588","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cTO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49588","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=49588"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49588\/revisions"}],"predecessor-version":[{"id":49589,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49588\/revisions\/49589"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}