The Madhya Pradesh High Court has put a halt on the passing of final orders in a case concerning the violation of provisions related to Income Tax Faceless Assessment, with the case scheduled for listing on July 1, 2024.
Mr. Sapan Usrethe, representing the petitioner submitted that as per Section 151-A of the Income Tax Act, 1961, there was a provision for faceless assessments so to impart greater efficiency, transparency and accountability have been issued in violation of this provision of faceless assessments and reassessment has been made by the jurisdictional assessing officer, whereas, it should have been made by the National Faceless Assessment Center.
Mr. Siddharth Sharma, representing the respondent prayed for and was granted four weeks’ time to file reply.
The Section 151A of the Income Tax Act granted powers to the Central Government to make a scheme for assessment, reassessment, or re-computation under Section 147 of the Income Tax Act or issuance of notice under Section 148 of the Income Tax Act or sanction for the issue of such notice under Section 151 of the Income Tax Act.
The case was scheduled for hearing by the bench, which includes Justice Vivek Agrawal and Justice Devanarayanan Mishra, during the week commencing July 1, 2024.
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