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TMI BlogFaceless Assessment of Income Escaping Assessment: Validity of Notice Issued by the Jurisdictional Assessing OfficerX X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court (HC) concerning the validity of a notice issued by the Jurisdictional Assessing Officer (JAO) u/s 148 of the Income Tax Act (IT Act). The case revolves around the faceless assessment regime introduced through Section 151A of the IT Act , which aims to eliminate the interface between the Income Tax Authorities and the assessee, promoting greater efficiency, transparency, and accounta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had clearly established a regime of faceless assessment. The court in that case ruled that it was not permissible for the JAO to issue a notice u/s 148 , as it would amount to a breach of the provisions of Section 151A . Discussions and Findings of the High Court (HC) The HC, after considering the arguments presented by both parties and perusing the record, observed the following: The provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as invalid and bad in law, and the person seeking to quash such an action is not required to establish prejudice. An act done by an authority contrary to the provisions of the statute itself causes prejudice to the assessee. Analysis of the High Court (HC) The HC's analysis in this case is a significant step towards upholding the principles of faceless assessment enshrined in Section 151A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d prescribed procedures. Concluding Remarks The High Court's judgment in this case is a landmark decision that upholds the sanctity of the faceless assessment regime introduced through Section 151A of the IT Act . It serves as a reminder to the Income Tax Authorities to strictly adhere to the prescribed procedures and jurisdictional boundaries, ensuring transparency and accountability in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1A of the Income Tax Act, which mandates a faceless assessment process. The court relied on the decision in Hexaware Technology Ltd. and emphasized the exclusivity of jurisdiction assigned to either the JAO or the Faceless Assessment Officer (FAO) under the Scheme dated 29 March 2022. The judgment upholds the principles of transparency, accountability, and adherence to prescribed procedures in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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