Faceless assessment scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO)...

Faceless assessment scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO) issuing notice u/s 148 for reassessment. Principal authority's power to transfer case to JAO available but to be exercised considering specific facts and circumstances, not by general order. Circulars cannot override statutory provisions, especially those with financial implications which must be strictly followed. Authorities cannot usurp legal provisions for convenience causing hardship to assessees. Notices issued by JAO u/s 148 and subsequent proceedings without conducting faceless assessment u/s 144B contrary to law, hence notices set aside for want of jurisdiction. .....

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