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But since, any order under section 148A(d) is passed
Notice Whether the notice under
under s. 148 s. 148 has been issued in a
faceless manner?
Whether the notice under
s. 148 has been issued
within the time limit
specified under s. 149 of
the Act?
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001 All life is an experimen
The purpose of our lives is to be happy.t. The more experiments you make, the better.
with the prior approval of an authority not below
the rank of a Principal Commissioner, or where there
is no Principal Commissioner, with the prior
approval of Commissioner, then no benefit can be
availed against such order from any revisionary
authority of the same rank under s. 264 of the Act. In
such a case, the aggrieved assessee is left with only
one remedy of Writ Jurisdiction under Articles 226 &
227 of the Constitution of India. However, in the
recent past, the various High Courts are also
discouraging the Writ Petitions against the Orders
passed under s. 148A(d) of the Act.
The CBDT has notified a scheme called as 'e-
Assessment of Income Escaping Assessment
Scheme, 2022' dated 29-03-2022, wherein it has
been mandated that the issuance of notice under
s. 148 of the Act shall be made through automated
allocation, in accordance with risk management
strategy, and in a faceless manner. Thus, any notice
under s. 148, needs to be mandatorily issued by
the Faceless AO and not by the Jurisdictional AO, in
accordance with the aforesaid e-assessment
scheme. However, many of the notices under s.
148 have been issued by the jurisdictional AO only
and not in the faceless manner and the legal
validity of such notices are still pending to pass the
test of judicial forum.
As per section 149(1) of the Act, no notice under s.
148 can be issued to an assessee, if
(a) three years have elapsed from the end of the
relevant assessment year; or
(b) if three years, but not more than ten years, have
elapsed from the end of the relevant assessment
year, unless the assessing officer has in his
possession, books of account or other documents
or evidence, which reveal that the income
chargeable to tax, represented in the form of (i) an
asset; (ii) expenditure; or (iii) any entry(s) in the
books of account, has escaped assessment, which
amounts to is likely to amount to fifty lakh rupees
or more.