The Himachal Pradesh High Court stayed the Income Tax reassessment notice not issued in faceless manner.
The bench viewed that the notice, issued under Section 148 of the Income Tax Act, 1961 by the respondent, who is the Jurisdictional Officer, is wholly without jurisdiction having regard to Section 151-A, introduced in the Income Tax Act, 1961 and the notification issued thereunder, which specifically contemplates that there would be automated allocation system in accordance with risk management strategy formulated by the CBDT and it is not the case of the revenue that the respondent is an Officer who has been so randomly allocated as per the Scheme.
The bench said that there shall be interim stay of all further proceedings pursuant to notice issued to the petitioner.
Case Information
Case Name: Usha Rani Vs. Income Tax Officer, Ward-Parwanoo and others.
Judicial Level & Location : Himachal Pradesh High Court
Case Number : CWP No. 7577 of 2024
Date of Decision : 01/08/2024
Decision in favor of: Petitioner
Judges: Chief Justice M. S. Ramachandra Rao and Justice Satyen Vaidya
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