ROYAL BITUMEN PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE- 8(1)1- MUMBAI

At the outset, Dr. Shivraman, learned senior counsel for the petitioner would submit that the impugned notice as issued to the petitioner under Section 148A(b) of the Act as also the consequent order under Section 148A(d) and the notice issued to the petitioner under Section 148 of the Act, have been issued by the Jurisdictional Assessing Officer (for short, “JAO”). It is submitted that in view of the faceless scheme notified under under Section 08 July, 2024 Uploaded on - 13/07/2024 Downloaded on - 31/10/2026 00:30:40

The Division Bench examining the provisions of Section 151A of the Act as also the faceless regime which was brought into effect by the Central Government by the notification dated 29 March 2022 came to the conclusion that the Jurisdictional Assessing Officer would cease to have jurisdiction to issue any notice under Section 148A(b) and to take further actions under Section 148A(d) and Section 148 of the Act, outside the faceless assessment. Learned counsel for the respondents would not dispute this position. Thus, the challenge as raised by the petitioner on such ground stands squarely covered by the decision of this Court in Hexaware Technologies Limited (supra). 1 [2024] 162 taxmann.com 225 (Bom)(HC) 08 July, 2024 Uploaded on - 13/07/2024 Downloaded on - 31/10/2026 00:30:40

In view of the aforesaid discussion, we are of the clear opinion that the petition would be required to be allowed on this short ground without delving on any other contention/ground raised by the petitioner in the present proceedings. Hence, the following order:- ORDER i. The writ petition stands allowed in terms of prayer clause (a) which reads thus:- (a) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside (i) Notice under section 148 of the Act dated April 12,2024 (Ex-A); (ii) Order dated April 12, 2024, passed under section 148A (d) of the Act (Ex-B); (iii) Notice under section 148A(b) of the Act dated March 21, 2024 (Ex-C).” ii. Rule is made absolute in the aforesaid terms. No costs. (SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) 08 July, 2024 Uploaded on - 13/07/2024 Downloaded on - 31/10/2026 00:30:40 Powered by TCPDF (www.tcpdf.org)