Notices under Section 148 of the Income Tax Act must be issued by the Faceless Assessing Officer, not by Jurisdictional Assessing Officers, following the introduction of the faceless assessment scheme.

JUDGMENT

Mr. Jagmohan Bansal, J.

By this common order, the civil writ petitions 15745-2024 & 15791-2024 are disposed of as issues involved and prayer sought therein are common. For the sake of brevity and convenience, facts are borrowed from CWP-15745-2024.

2. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking following relief:-

(i) Issuance of a writ In the nature of prohibition restraining Respondent No.4 from proceeding ahead in pursuance to the intimation dated 21.06.2024 (Annexure P-4) as the initiation of proceedings by Respondent No.3 by issuing Notice under Section 148 dated 28.03.2024 (Annexure P-2) is without jurisdiction as Respondent No.3 could not have issued Notice under Section 148 after the introduction of E-Assessment Faceless Scheme and also for the reason that no reasoning has been assigned as to why the case of the petitioner is selected for proceedings under Section 148;

(ii) For the issuance of a writ in the nature of certiorari for quashing the Approval dated 22.03.2024 (Annexure P-3) accorded by Respondent No.2 under Section 151 of the Act ibid having been issued without due application of mind and without disclosing any information to the petitioner on the basis of which the proceedings in question have been initiated; and

(iii) In the interregnum, further proceedings in pursuance to the notice dated 28.03.2024 (Annexure P-2) issued by Respondent No.3 may be stayed; and

(iv) Issuance of any other appropriate writ, order or direction, which this Hon'ble Court may deem fit and proper in the circumstances of the case.

3. The brief facts of the case which are necessary for the adjudication of the instant petitioner that the petitioner is an Income Tax Assessee having PANBRKPB0596E. He is a farmer and owns agriculture land. He for the assessment year 2020-2021 filed his Income Tax Return on 29.09.2020. During the previous year, he had received compensation on account of acquisition of his land. He received a notice dated 28.03.2024 under Section 148 of Income Tax Act (for short 1961 Act') from respondent No. 3-Income Tax Officer wherein it was mentioned that department has received information of escaping tax. The said officer proposed to re-assess petitioner's returned income and informed that notice has been issued after obtaining prior approval from Principal Commissioner of Income Tax. The petitioner was asked to file his return in the prescribed form within 94 days from the date of notice. He has further received intimation dated 21.06.2024 from the respondent to the effect that his case has been selected for the purpose of Faceless Assessment and proceedings would be conducted in a faceless manner.

4. The petitioner is assailing notice dated 28.03.2024 issued under Section 148 and intimation dated 21.06.2024 for assessment in accordance with the procedure prescribed under Section 144B of 1961 Act.

5. Mr. Sandeep Goyal, Advocate for the petitioner(s) submits that notice dated 28.03.2024 issued under Section 148 is in contravention of notification dated 29.03.2022 as well as Section 151A of 1961 Act whereby concept of Faceless Assessment has been introduced. A Division Bench of Telangana High Court in 'Kankanala Ravindra Reddy v. Income-Tax Officer (2023) 295 Taxman 652 (Telangana)', a Division Bench of Bombay High Court in 'Hexaware Technology Ltd. v. Assistant Commissioner of Income Tax, (2024) 464 ITR 430 (Bombay)' and a Single Judge Bench of Gauhati High Court in 'Ram Narayan Sah. v. Union of India, (2024) 163 taxmann.com 478 (Gauhati)' has held that notice under Section 148 of 1961 Act cannot be issued by Jurisdictional Assessing Officer(for short 'JAO') after introduction of concept of faceless assessment under Section 151A read with Section 144B of 1961 Act.

6. Per contra, Mr. Amanpreet Singh, and Mr. Vaibhav Gupta, Standing Counsels for the respondents submit that Gauhati High Court and Telangana High Court have set-aside notice issued under Section