Orissa High Court
M/S. Sri Gopal Store vs Assessing Officer on 4 February, 2025
Bench: Arindam Sinha, M.S. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
RVWPET No.269 of 2024
M/s. Sri Gopal Store, Sambalpur .... Applicant
Represented By Adv. -
Mr. Sidhartha Ray, Sr. Advocate
Mr. K.K. Sahoo, Advocate
Mr. D.K. Samal, Advocate
-versus-
Assessing Officer, Assessment Unit .... Opposite Parties
of National Faceless Assessment
Centre, New Delhi and another
Represented By Adv. -
Mr. S.C. Mohanty, Sr. Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA,
ACTING CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
04.02.2025
Order No.
04. 1. Mr. Ray, learned senior advocate appears on behalf of review
applicant, who was writ petitioner. He submits, his client has applied
for review of our judgment dated 22nd October, 2024. The review has
been necessitated because inspite of due diligence his client could not
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lay hands on and produce notification dated 31st March, 2021,
disclosed as annexure-2 in the application. He draws attention to it to
submit, inter alia, entry no.1684 conferred jurisdiction to Principal
Commissioner of Income tax as an authority for Regional Faceless
Assessment Centre (ReFAC). The notification was issued in exercise
of power under sub-sections (1), (2) and (5) in section 120, Income
Tax Act, 1961. Referring to paragraph 7 of the judgment he submits,
this is the specification made by the authority. He submits, there be
review.
2. Mr. Mohanty, learned advocate, Senior Standing Counsel
appears on behalf of revenue and on query made submits, the
notification stands made.
3. In context of the review application we reproduce below
paragraphs 1 and 7 from our judgment dated 22nd October, 2024.
"1. Mr. Ray, learned senior advocate appears on behalf
of petitioner and submits, impugned are assessment order
dated 31st July, 2024 pertaining to assessment year,
2021-22 and demand notices issued pursuant thereto.
They are liable to be quashed because they were made
manually under provisions in section 143(3) of Income
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Tax Act, 1961 though the assessment was to be done in a
faceless manner as per scheme notified on 29 th March,
2022. He draws attention to the notification to submit, the
assessment ought to have been made as provided in
section 151-A. He seeks interference.
xxx xxx xxx xxx xxx xxx
7. Section 144-B appears to be a complete code providing
for faceless assessment. We have already noted before
that impugned assessment order was made under section
143(3) read with section 260. Sub-section(1) in section
144-B(1), without the clauses thereunder is reproduced
below.
"144-B. Faceless assessment.-(1) Notwithstanding
anything to the contrary contained in any other
provisions of this Act, the assessment under sub-
section (3) of section 143 or under section 144, in
the cases referred to in sub-section (2), shall be
made in a faceless manner as per the following
procedure, namely:- ... ... ... ..."
(emphasis supplied)
Sub-section(2) in section 144-B is also reproduced below.
"(2) The faceless assessment under sub-section(1) shall
be made in respect of such territorial area, or
persons or class of persons, or incomes or class of
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incomes, or cases or class of cases, as may be
specified by the Board."
No specification by the Board has been shown to us."
The notification, applicant says, could not be produced at the time of
hearing inspite of exercise of diligence. We accept the submission, to
allow the review. Judgment dated 22nd October, 2024 is recalled and
the writ petition restored for hearing.
4. The review is allowed and disposed of.
(Arindam Sinha)
Acting Chief Justice
(M.S. Sahoo)
Judge
Sks
