Issue of Re-Assessment Notice in Person and not in Faceless Manner: Gujarat HC Stays Proceedings [Read Order]

A division bench of the Gujarat High Court, while considering a writ petition challenging the issue of re-assessment notice under section 148 of the Income Tax Act, 1961 issued in person not in accordance with the faceless scheme, has stayed the proceedings temporarily.

A bench of Justice Vijay Bishnoi and Justice Vinod Kumar Bharwani was considering a writ petition by M/s Parshvanath Finvest Private Limited contending that by the said notification, a scheme has been formulated whereunder issuance of notice under Section 148 of the Income Tax Act, 1961 has to be through automated allocation and in a faceless manner, whereas in the instant case, the aforesaid procedure has not been followed, rather the notice has been issued by a particular person and not in a faceless manner.

The assessee contended that the aforesaid notice is wholly without jurisdiction as it has been issued in violation of the notification dated 29.03.2022, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.

The division bench has held that “Learned counsel for the respondent No.1 prays for and is allowed one month’s time for filling counter affidavit. Two weeks thereafter is allowed to learned counsel for the petitioner to file rejoinder affidavit. List for admission/final disposal immediately after six weeks along with D.B. Civil Writ Petition No.16435/2022. Till the next date of listing, further proceedings pursuant to the impugned notice dated 27.07.2022 (Annexure-11) shall remain stayed.”

To Read the full text of the Order CLICK HERE

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