S. K. Srivastava (Retd) Vs CBDT (Delhi High Court)

W.P.(C) 4845/2022

Sub- Whether NFAC is not being an income-tax authority is not authorised to pass assessment order and other issues related to reassessment proceedings challenged by a Retd Officer of Income-tax department.
In an interesting case, a Retd Officer of Income-tax department was pitted against CBDT when he challenged the ex-parte assessment order which was passed against him u/s 144/147 of the Income-tax Act on the grounds that the NFAC is not competent to pass order not being an Income-tax authority and other grounds regarding the proceedings having been initiated by a wrong jurisdiction. The Court however, dismissed the writ petition on grounds of alternative remedy by observing that whether an item of receipt is income or not is not subject matter of writ jurisdiction. Moreover, the court also observed that in this case the E-assessment scheme having not been challenged before the Court, the NFAC not being an Income-tax authority but just a mechanism for implementing procedural provisions regarding faceless assessment, relief not prayed cannot be granted.
Thus, it was hard luck for Mr Srivastava. However, Mr Srivastava arguing his case in person, it bring an important point that the reliefs as claimed in a writ jurisdiction must be properly sought for.