Notices issued by Jurisdictional Assessing Officer (JAO) u/s 148 ...

Notices by JAO u/s 148 invalid after Finance Act 2021. Faceless assessment mandatory from notice stage. Circulars can't override statutes.

July 24, 2024

Case Laws Income Tax HC

Notices issued by Jurisdictional Assessing Officer (JAO) u/s 148 instead of Faceless Assessment Officer (FAO) are invalid after introduction of Finance Act 2021. Scheme of faceless assessment applies from notice stage u/ss 148 and 148A as per notification u/s 151A. Assessment proceedings commence from issuance of show cause notice. Allowing JAO to issue notice would defeat faceless assessment objective. Departmental circulars cannot override statutory provisions; courts are not bound by them. Circulars supplement but cannot supplant statutory provisions. Notices issued by JAO u/s 148 quashed; liberty granted to proceed as per prescribed procedure.

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Notices issued by Jurisdictional Assessing Officer (JAO) u/s 148 ...

Notices by JAO u/s 148 invalid after Finance Act 2021. Faceless assessment mandatory from notice stage. Circulars can't override statutes.

July 24, 2024

Case Laws Income Tax HC

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