The High Court held that the Jurisdictional Assessing Officer (JAO) is not permitted to issue a notice...

The High Court held that the Jurisdictional Assessing Officer (JAO) is not permitted to issue a notice u/s 148 of the Income Tax Act, as it would amount to a breach of the provisions of Section 151A, which has brought a regime of faceless assessment. As per the decision in Hexaware Technology Ltd., the provisions of Section 151A clearly mandate faceless assessment. There is no concurrent jurisdiction of the JAO and the Faceless Assessment Officer (FAO) for issuance of notice u/s 148 or passing assessment/reassessment orders. When specific jurisdiction has been assigned to either the JAO or the FAO under the Scheme dated 29th March 2022, it is to the exclusion of the other. Accepting the Revenue's argument would lead to chaos and render the ..... .....

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