Faceless assessment regime mandated u/s 151A - Jurisdictional ...

Faceless assessment regime u/s 151A bars Jurisdictional AO from issuing notice u/s 148; exclusive jurisdiction to FAO/JAO, not both. Unlawful action by Authority quashed.

Case Laws Income Tax

July 10, 2024

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 concurrent jurisdiction of JAO and FAO for Section 148 notice or assessment/reassessment order issuance - Specific jurisdiction assigned to either JAO or FAO in Scheme, excluding the other - Accepting Revenue's argument would render faceless proceedings redundant - Act contrary to law by Authority must be quashed as invalid, without requiring prejudice establishment - Assessees entitled to assessment as per prescribed law and procedure - Action against assessee without due process itself causes prejudice - Decided in favor of assessee.

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Faceless assessment regime mandated u/s 151A - Jurisdictional ...

Faceless assessment regime u/s 151A bars Jurisdictional AO from issuing notice u/s 148; exclusive jurisdiction to FAO/JAO, not both. Unlawful action by Authority quashed.

Case Laws Income Tax

July 10, 2024

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