Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Validity of Faceless assessment - Jurisdiction - complexity of ...


Faceless Tax Assessments and Jurisdictional Challenges: High Court to Decide on Writ Petition Maintainability and PAN Officer Location.

November 26, 2022

Case Laws     Income Tax     HC

Validity of Faceless assessment - Jurisdiction - complexity of the legal issues involved - maintainability of the that writ petition on the ground of territorial jurisdiction since the PAN AO, was located outside Delhi - the aforesaid questions of law requires to be settled and decided by way of an authoritative pronouncement by a larger bench of this Court. - HC

View Source

 


 

You may also like:

  1. HC held that notices under s.148 issued by jurisdictional Assessing Officer remain valid despite faceless assessment requirements, as traditional and faceless mechanisms...

  2. Validity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the...

  3. The HC held that the Jurisdictional Assessment Officer (JAO) has exclusive jurisdiction to issue notice u/s 148 of the Income Tax Act. For assessment, re-assessment or...

  4. Faceless assessment provisions u/s 151A require notice u/s 148 for income escaping assessment to be issued by Faceless Assessing Officer (FAO), not Jurisdictional...

  5. Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) u/s 148A(b) for income escaping assessment is invalid. Faceless...

  6. ITAT adjudicated a jurisdictional challenge regarding faceless assessment proceedings. The tribunal found the National Faceless Assessment Centre (NFeAC) lacked legal...

  7. The High Court dismissed the writ petition challenging the assessment order made u/s 143(3) read with Section 260 for the assessment year 2021-22. The petitioner argued...

  8. 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 violate the provisions...

  9. 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...

  10. The HC dismissed a writ petition challenging an assessment order under s.143(3) read with s.144B of the Income Tax Act, 1961. The petitioner claimed violation of natural...

  11. Faceless assessment scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO) issuing notice u/s 148 for reassessment. Principal authority's power...

  12. The High Court held that the Jurisdictional Assessing Officer (JAO) has valid jurisdiction to issue a notice u/s 148 for reopening of assessment, even in cases of search...

  13. Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the...

  14. Validity of faceless assessment challenged due to notice u/s 148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO), violating...

  15. Faceless assessment regime mandated u/s 151A - Jurisdictional Assessing Officer not permitted to issue notice u/s 148, as it would breach Section 151A provisions - No...

 

Quick Updates:Latest Updates