Notice issued by Jurisdictional Assessing Officer (JAO) instead ...

Notice by non-Faceless Officer for escaped income invalid. Faceless assessment mandatory. Officer ignored submissions on project completion method. Assessee wins appeal.

Case Laws Income Tax

July 13, 2024

Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) u/s 148A(b) for income escaping assessment is invalid. Faceless assessment scheme notified u/s 151A mandates automated allocation and faceless assessment u/s 144B. JAO lacked jurisdiction to issue notice outside faceless assessment procedure. Assessing Officer also failed to consider assessee's submission regarding project completion method while reopening assessment. Assessee's appeal allowed by High Court on grounds of invalidity of notice and non-consideration of submissions.

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Notice issued by Jurisdictional Assessing Officer (JAO) instead ...

Notice by non-Faceless Officer for escaped income invalid. Faceless assessment mandatory. Officer ignored submissions on project completion method. Assessee wins appeal.

Case Laws Income Tax

July 13, 2024

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