Notices issued u/s 148 of the Income Tax Act for reassessment ...

Faceless Procedure Required for International Tax Reassessment Notices; Non-Compliance Invalidates Assessments.

September 3, 2024

Case Laws Income Tax HC

Notices issued u/s 148 of the Income Tax Act for reassessment proceedings related to international tax charges must comply with the mandatory faceless procedure prescribed in the scheme dated 29.03.2022. The exemption from following the faceless procedure u/s 144B and the CBDT order dated 06.09.2021 is limited to passing assessment orders in cases of central charges and international tax charges, and does not extend to issuing notices u/s 148. The plain and unambiguous language of the scheme, Section 144B(2), and the order does not provide for any such exemption for issuing notices u/s 148. The argument distinguishing between NRIs and Indian citizens is rejected, as the requirement for a faceless procedure applies equally. The principle of interpreting taxing statutes based on the natural meaning of the language, as established by judicial precedents, is upheld. Consequently, the notices issued u/s 148 without following the faceless procedure, and all consequential assessment orders based on them, are set aside in favor of the assessee.

View Source

← Previous Next →

Notices issued u/s 148 of the Income Tax Act for reassessment ...

Faceless Procedure Required for International Tax Reassessment Notices; Non-Compliance Invalidates Assessments.

September 3, 2024

Case Laws Income Tax HC

You may also like:

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...

This case deals with the validity of a notice issued u/s 148 of the Income Tax Act by the Jurisdictional Assessing Officer (JAO) in light of the provisions of Section...

Assessee, a non-resident Indian residing outside India for over 25 years, challenged the jurisdiction of Income Tax Officer (ITO), Ward 2(2), Ajmer to issue notice u/s...

Issue of faceless assessment of income escaping assessment, where the notice u/s 148 of the Income Tax Act was issued by the Jurisdictional Assessing Officer (JAO)...

The High Court examined the validity of reassessment notices issued u/s 148 of the Income Tax Act by the Joint Assistant Commissioner (JAC) in light of the Faceless...

The High Court held that the provisions of Section 144B read with Section 151A, which mandate a faceless assessment mechanism, are applicable to cases involving central...

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...

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...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

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

Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was...

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

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

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...

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...

Quick Updates: