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4. The Bombay High Court in a judgment dt.

03.05.2024, rendered in Writ Petition No. 1778 of 2023, titled as Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income Tax & others, has also taken a similar view in paras 35 & 39, which read as under:

"35.........The Scheme dated 29th March 2022 .

in paragarph 3 clearly provides that the issuance of notice "shall be through automated allocation" which means that the same is mandatory and is required to be followed by the Department and does not give any discretion to the Department to choose whether to follow it or not. That automated allocation is defined in paragraph 2(b) of the Scheme to mean an algorithm for randomised allocation of cases by using suitable technological tools including artificial intelligence and machine learning with a view to optimise the use of resources. Therefore, it means that the case can be allocated randomly to any officer who would then have jurisdiction to issue the notice under Section 148 of the Act. It is not the case of respondent no. 1 that respondent no. 1 was the random officer who had been allocated jurisdiction.

4. The Bombay High Court in a judgment dt.

03.05.2024, rendered in Writ Petition No. 1778 of 2023, titled as Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income Tax & others, has also taken a similar view in paras 35 & 39, which read as under:

"35.........The Scheme dated 29th March 2022 .

in paragarph 3 clearly provides that the issuance of notice "shall be through automated allocation" which means that the same is mandatory and is required to be followed by the Department and does not give any discretion to the Department to choose whether to follow it or not. That automated allocation is defined in paragraph 2(b) of the Scheme to mean an algorithm for randomised allocation of cases by using suitable technological tools including artificial intelligence and machine learning with a view to optimise the use of resources. Therefore, it means that the case can be allocated randomly to any officer who would then have jurisdiction to issue the notice under Section 148 of the Act. It is not the case of respondent no. 1 that respondent no. 1 was the random officer who had been allocated jurisdiction.

4. The Bombay High Court in a judgment dt.

03.05.2024, rendered in Writ Petition No. 1778 of 2023, titled as Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income Tax & others, has also taken a similar view in paras 35 & 39, which read as under:

"35.........The Scheme dated 29th March 2022 .

in paragarph 3 clearly provides that the issuance of notice "shall be through automated allocation" which means that the same is mandatory and is required to be followed by the Department and does not give any discretion to the Department to choose whether to follow it or not. That automated allocation is defined in paragraph 2(b) of the Scheme to mean an algorithm for randomised allocation of cases by using suitable technological tools including artificial intelligence and machine learning with a view to optimise the use of resources. Therefore, it means that the case can be allocated randomly to any officer who would then have jurisdiction to issue the notice under Section 148 of the Act. It is not the case of respondent no. 1 that respondent no. 1 was the random officer who had been allocated jurisdiction.

4. The Bombay High Court in a judgment dt.

03.05.2024, rendered in Writ Petition No. 1778 of 2023, titled as Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income Tax & others, has also taken a similar view in paras 35 & 39, which read as under:

"35.........The Scheme dated 29th March 2022 .

in paragarph 3 clearly provides that the issuance of notice "shall be through automated allocation" which means that the same is mandatory and is required to be followed by the Department and does not give any discretion to the Department to choose whether to follow it or not. That automated allocation is defined in paragraph 2(b) of the Scheme to mean an algorithm for randomised allocation of cases by using suitable technological tools including artificial intelligence and machine learning with a view to optimise the use of resources. Therefore, it means that the case can be allocated randomly to any officer who would then have jurisdiction to issue the notice under Section 148 of the Act. It is not the case of respondent no. 1 that respondent no. 1 was the random officer who had been allocated jurisdiction.