MOHD SHOAIB UR RAHMAN,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD
Facts
The assessee's appeal is against the order of the CIT(A), which confirmed the AO's order under section 147 r.w.s 144B. The primary contention is that the notice under section 148A and 148 of the Income Tax Act were issued by the Jurisdictional Assessing Officer (JAO) outside the faceless mechanism, making the proceedings illegal.
Held
The Tribunal held that the issuance of notices under section 148A and 148 of the Act by the JAO, outside the faceless mechanism, contravenes the "Faceless Jurisdiction of the Income-tax Authorities Scheme, 2022" and the "e-Assessment of Income Escaping Assessment Scheme, 2022". This procedural flaw renders the assessment order invalid.
Key Issues
Whether the notices issued under section 148A and 148 of the Income Tax Act by the Jurisdictional Assessing Officer are valid, given the mandatory faceless assessment scheme?
Sections Cited
147, 144B, 148, 148A, 149, 151A, 69A
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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad
आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Mohd Shoaib Ur Rahman, 3-1-782 Nimboli Adda, Kachiguda, Hyderabad, Telangana-500027. Assessee 2. राज�व/ The Revenue : Income Tax Officer, Ward-4(1), IT Tower, Hyderabad, Telangana-500028. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file
आदेशानुसार / BY ORDER
Sr. Private Secretary ITAT, Hyderabad.