The High Court ruled that the Joint Assistant Commissioner (JAO) ...

Jurisdiction deficiency invalidates income reassessment notices - Court upholds taxpayer's stance.

August 21, 2024

Case Laws Income Tax HC

The High Court ruled that the Joint Assistant Commissioner (JAO) lacked jurisdiction to issue notices u/s 148 for reassessment of income escaping assessment. The notices were deemed illegal and invalid due to non-compliance with Section 151A, which mandates such notices to be issued by the Faceless Assessment Officer (FAO) as per the Central Government's notification dated March 29, 2022. The Court concurred with its previous decision in Hexaware Technologies Ltd., acknowledging the JAO's lack of authority in issuing the impugned notices. Consequently, the petition was allowed in favor of the assessee, nullifying the notices issued by the JAO.

View Source

← Previous Next →

The High Court ruled that the Joint Assistant Commissioner (JAO) ...

Jurisdiction deficiency invalidates income reassessment notices - Court upholds taxpayer's stance.

August 21, 2024

Case Laws Income Tax HC

You may also like:

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

HC held that erroneous attachment of another taxpayer's information to section 148 notice due to inadvertence does not invalidate reassessment proceedings. However, the...

HC determined that typographical error in address on notice under s.148 of IT Act does not invalidate reassessment proceedings. Taxpayer's claim for India-Singapore DTAA...

HC set aside ITAT's rectification order under Section 254(2) of Income Tax Act, finding ITAT exceeded its jurisdiction in reviewing income classification. The dispute...

HC quashed reassessment proceedings initiated against a dissolved company, finding them without jurisdiction and contrary to law. The proceedings violated statutory...

Reassessment of tax - the order of assessment, was not in existence on the date of issuing notice for reassessment under Section 22 (1) of the Act of 2005. Therefore,...

The HC quashed reassessment notices under Section 147 of the Income Tax Act, finding that the Assessing Officer failed to properly consider the Investigation Wing's...

The High Court held that for a valid reassessment notice u/s 148 of the Income Tax Act, the Revenue must comply with Section 151A, which mandates the issuance of such...

Procedural lapses by third parties should not deprive taxpayers of TDS credit when they have acted in good faith and declared income. Section 205 bars direct tax...

New Personal Income Tax Regime heralds significant relief, especially for Middle Class Taxpayers

Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of...

ITAT invalidated reassessment proceedings under s.147 and subsequent revision under s.263 concerning alleged accommodation entries treated as long-term capital gains....

Jurisdiction to continue reassessment u/s 147/ 148 - instead of filing return, challenge to the jurisdiction on the ground that it had no taxable income cannot be entertained - HC

Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

Quick Updates: