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TMI Blog2024 (10) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... essment - Challenge to notice u/s 148 as non-compliance with Section 151A - notices issued by JAO instead of FAO - HELD THAT:- As decided in Jasjit Singh Vs. Union of India and Others [ 2024 (8) TMI 228 - PUNJAB AND HARYANA HIGH COURT] notice u/s 148 after introduction of Finance Act, 2021, cannot be issued by Jurisdictional Assessing Officer. The object of introduction of faceless assessment woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and Others, whereby this Court has held the notice issued by the jurisdictional Assessing Officer as unjustified. 4. The Court has passed the following order:- 14. xxx xxx xxx xxx 15. xxx xxx xxx xxxx 16. We are in agreement with the view taken by the Coordinate Bench and hold that such circular or instructions by the Board could not have been issued to override statutory provisions or to mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coordinate Bench. 18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated 28.02.2023, 16.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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