Orissa High Court
Shri Ashok Kumar Gupta vs Assessment Unit on 19 March, 2026
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.6014 of 2026
Shri Ashok Kumar Gupta .... Petitioner
Mr. R. Panigrahi, Advocate
-versus-
Assessment Unit, Income Tax .... Opposite Parties
Department, National Faceless
Assessment Centre, New Delhi and
another
Mr. Abinash Kedia, Junior Sanding Counsel
CORAM:
THE HON'BLE THE CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 19.03.2026
01. W.P.(C) No.6014 of 2026 and I.A. No.3589 of 2026
1. Challenging order dated 26th November, 2025 passed
under Section 147 r.w.s. 144 read with section 144B of the Income
Tax Act, 1961, vide Annexure-9 in connection with notice dated
30st April, 2024 vide Annexure-4 by the Income Tax Officer (ITO),
Ward Angul under Section 148 of the said Act, the petitioner has
approached this Court by way of filing this writ petition invoking
provisions under Articles 226 and 227 of the Constitution of India.
2. Mr. R. Panigrahi, learned counsel appearing for the
petitioner advanced argument that the aforesaid order and notices of
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the Income Tax Officer (ITO), Ward Angul is without jurisdiction
and authority in law, inasmuch as the same is beyond the scope of
Section 151A read with Section 144B of the Income Tax Act, 1961
(for short, “the IT Act“).
2.1. Referring to a notification dated 29th March, 2022 issued
by the Ministry of Finance, i.e., e-Assessment of Income Escaping
Assessment Scheme, 2022, he submitted that modality has been
prescribed for automated allocation of cases to be done in a faceless
manner in view of provisions of Section 144B of the IT Act for the
purpose of making of re-assessment of total income of assesse.
2.2. It is submitted that since the jurisdictional Assessing
Officer has issued notice under Section 148 of the IT Act, he is
incompetent to proceed with the matter in terms of aforesaid
scheme.
2.3. To buttress his submission, he placed reliance on the
decisions rendered by the High Court for the State of Telangana at
Hyderabad in Venkatramana Reddy Patloola Vs. Deputy
Commissioner of Income Tax, Circle 1(1), Hyderbad, WP(C)
No.13353 of 2024, disposed of on 29th August, 2024 [2024 SCC
OnLine TS 1375] and Deepanjan Roy Vs. Adit (INT TAXN)-2,
Hyderbad, WP(C) No.23573 of 2024, disposed of on 29th August,
2024. In the case of Venkatramana Reddy Patloola (supra) having
taken into consideration the provisions of Section 151A of the IT
Act read with the e-Assessment of Income Escaping Assessment
Scheme, 2022 and Section 144B along with CBDT’s order dated 6th
September, 2021 vide F. No.187/3/2020-ITA-I issued by the
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Government of India, Ministry of Finance, Department of Revenue
(Central Board of Direct Taxes), said Court held that notice under
Section 148 of the Income Tax Act being not issued in a faceless
manner in consonance with the procedure prescribed, the entire
proceeding and the assessment orders stand vitiated. The writ
petition in Deepanjan Roy (supra) has been allowed in terms of
orders passed in Venkatramana Reddy Patloola (supra). The said
order dated 29th August, 2024 passed in Deepanjan Roy (supra),
WP(C) No.23573 of 2024 was carried to the Hon’ble Supreme
Court of India, but the same stood dismissed in SLP(C) Diary
No.33956 of 2025, vide order dated 16th July, 2025, the following:
“1. Delay condoned.
2. Exemption Application is allowed.
3. Having heard the learned counsel appearing for
the petitioners-Revenue and having gone through the
materials on record, we find no good reason to
interfere with the impugned order passed by the High
Court.
4. The Special Leave Petition is, accordingly,
dismissed.
Pending applications, if any, shall also stand
disposed of.”
3. Mr. Avinash Kedia, learned Junior Standing Counsel
appearing for the opposite parties-Income Tax Department sought
for four weeks’ accommodation to place on record necessary
instruction.
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4. On perusal of record, this Court finds notice under
Section 148 of the IT Act has been issued on 30th April, 2024 by the
Income Tax Officer (ITO), Ward Angul, who is the jurisdictional
assessing officer, for the assessment year 2020-21. This Court
prima facie perceives that the notice under Section 148 has been
issued without adhering to mandatory faceless procedure in
conformity with the provisions of Section 151A read with the e-
Assessment of Income Escaping Assessment Scheme, 2022 and
Section 144B of the IT Act. Therefore, it is directed that the
assessing officer is restrained from proceeding further in connection
with order dated 26th November, 2025 vide Annexure-9 issued
under Section 147 r.w.s. 144 read with section 144B of the IT Act
till the next date of listing.
5. List this matter on 16th April, 2026.
(Harish Tandon)
Chief Justice
(M.S. Raman)
Judge
S.K. Guin/PA
Signature Not Verified
Digitally Signed
Signed by: SUBASH KUMAR GUIN Page 4 of 4
Reason: Authentication
Location: High Court of Orissa, Cuttack
Date: 23-Mar-2026 16:37:17