The HC quashed the notice issued u/s 143(2) by the JAO for AY 2023-24, holding that the JAO lacked...

The High Court quashed the notice issued under section 143(2) by the Jurisdictional Assessing Officer (JAO) for the Assessment Year 2023-24, determining that the JAO lacked jurisdiction. According to section 144B(1)(iii), under the Faceless Assessment Scheme, the National Faceless Assessment Centre (NFAC) must issue the notice under section 143(2), not the JAO. The JAO is authorized to issue such a notice only if a notice under section 148 has already been issued for that assessment year, which was not applicable in this instance. Approval from the Principal Commissioner of Income Tax (Pr. CIT) does not grant the JAO jurisdiction to issue the contested notice. .....

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