Violation of Provision for Faceless Assessments to Impart Greater Efficiency, Transparency and Accountability: MP HC Lists Matter for Hearing [Read Order]

The Madhya Pradesh High Court listed the matter for hearing on the matter dealing with the violation of Section 151 A of the Income Tax Act, 1961 which is a provision for faceless assessments to impart greater efficiency, transparency and accountability.

The counsel submitted that as per Section 151-A of the Income Tax Act, 1961, there is 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.

Section 151 of the Income Tax Act, provides that Assessing officer ( AO ) has to take approval from the higher authority before issuing the notice under Section 148. AO, by the provisions of section 147 of the Income Tax Act, has the power, to reopen the already completed Assessment.

Section 151A (1) of the Income Tax Act reads that the Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section-147 or issuance of notice under section-148 [or conducting of enquiries or issuance of show-cause notice or passing of order under section-148A ] or sanction for issue of such notice under section-151, so as to impart greater efficiency, transparency and accountability by—

(a)  eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible;

(b)  optimising utilisation of the resources through economies of scale and functional specialisation;

(c)  introducing a team-based assessment, reassessment, re-computation or issuance or sanction of notice with dynamic jurisdiction.

A Division Bench of Justices Vivek Agarwal and Devnarayan Mishra listed the List to the week commencing on 01.07.2024.

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