INCOME TAX OFFICER WARD-1 BEAWAR, BEAWAR vs. SAYED MANSOOR SHAHID, JAIPUR

Whether on the facts & circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the appeal of the assessee, without considering that the Faceless Reassessment Scheme, 2022 is a procedural mechanism and does not take away the inherent jurisdiction of the Assessing Officer conferred under sections 147 and 148 of the Act.

Whether on the facts & circumstances of the case and in law, the Ld. CIT(A) has erred in not appreciating the fact that the reassessment proceedings in the present case were initiated after due compliance with section 148A of the Act, including issuance of show- cause notice u/s 148A(b), consideration of assessee's reply, and passing of a reasoned order u/s 148A(d), and therefore, the reassessment cannot be annulled merely on an alleged procedural irregularity, which never existed.

Whether on the facts & circumstances of the case and in law, the Ld. CIT(A) has erred in placing exclusive reliance on the judgment of the Hon'ble Rajasthan High Court in the case of Rakesh Jain vs. ITO, without considering that the said judgment has not attained finality and that the Department has contested similar judgments of various High Courts before the Hon'ble Supreme Court, wherein the issue is sub-judice.

The revenue in the present appeal has challenged the order passed by the Ld. CIT(A) who allowed assesses appeal holding that the notice issued u/s 148 of the Act, in the present case was invalidly issued by the Jurisdictional Assessing Officer when as per law, it ought to have been issued by the Faceless Assessing Officer. The Ld. CIT(A) has relied on the decision of the Hon’ble Jurisdictional High Court in the case of Rakesh Jain Vs. Income Tax Officer , Ward-1 Beawar dated 09-01- 2025 while quashing the notice issued u/s 148 of the Act by the AO, and accordingly setting aside the assessment proceedings in the present case. 4. The ld. DR pointed out that the Hon’ble Apex Court in the case of ITO Vs. Tej Partap Singh and others in Civil Appeal No. 4716 of

The assessees are granted liberty to amend their writ petitions, if so advised, within a period of four (4) weeks from the date of uploading of this order, so as to enable them to lay challenge to Section 147A of the IT Act, as introduced by Act No. 4 of 2026, or to any other connected or consequential provision.

Similarly, the Appellant-Revenue shall be at liberty to file their written submissions and affidavits before the jurisdictional High Courts within a period of three (3) weeks thereafter.

No additional time shall be granted to the parties beyond what has been granted above.

We make it clear that we have not expressed any opinion on the merits of the controversy, including the validity, scope, effect, retrospectivity or applicability of the amended provisions, and all such questions are left open to be decided by the High Courts.

Finally, during the pendency of the writ petitions. before the High Courts, there shall be an interim stay of further assessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts.