2024 (10) TMI 184 - HC - Income Tax

Faceless assessment scheme - Jurisdiction of the Jurisdictional Assessing Officer (JAO) to issue notice u/s 148 - admittedly notice was issued by the JAO for re-assessment - HELD THAT - As decided in Jasjit Singh v. Union of India 2024 (8) TMI 228 - PUNJAB AND HARYANA HIGH COURT Principal Chief Commissioner or the Principal Director General, as the case may be, transfer the case to the Assessing Officer having jurisdiction over such case i.e. JAO. Thus, the power of transfer to the JAO is although available but it has to be exercised only in a particular case considering the facts and circumstances therein and not by way of general order as passed vide letter dated 19.01.2024. notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged u/s 144B have been found to be contrary to the provisions of the Act, 1961 and accordingly notices are set aside for want of jurisdiction.

Summary

The High Court allowed the writ petition, setting aside notices and orders issued by the assessing officer for lack of jurisdiction. The revenue can proceed following the correct procedure. The court referred to previous judgments emphasizing strict compliance with statutory provisions.