Validity of reopening income tax assessment proceedings. The key ...

Tax Assessment Notice Validity: Faceless Regime Violation Renders Reopening Invalid.

Case Laws Income Tax

September 10, 2024

Validity of reopening income tax assessment proceedings. The key points are: the Jurisdictional Assessing Officer (JAO) issued the notice for reopening assessment instead of a Faceless Assessing Officer (FAO), violating the statutory scheme u/s 151A(2) of the Income Tax Act. The court held that non-compliance with the faceless assessment scheme, which has the character of subordinate legislation, renders the initiation of proceedings invalid. Both parties agreed that the reopening proceedings would be unsustainable due to the Hexaware judgment. Since the JAO lacked jurisdiction to issue the notice and the issue was time-barred, the writ petition was allowed.

View Source

← Previous Next →

Validity of reopening income tax assessment proceedings. The key ...

Tax Assessment Notice Validity: Faceless Regime Violation Renders Reopening Invalid.

Case Laws Income Tax

September 10, 2024

You may also like:

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...

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...

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

The High Court held that the Jurisdictional Assessing Officer (JAO) is not permitted to issue a notice u/s 148 of the Income Tax Act, as it would amount to a breach of...

The High Court held that the Jurisdictional Assessing Officer (JAO) is not permitted to issue a notice u/s 148 of the Income Tax Act, as it would violate the provisions...

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...

Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

Reopening of assessment under old regime - scope of new regime - scope of TOLA - In this detailed judgement, the Court found that the notice issued under Section 148 was...

Validity of National Faceless Assessment orders - Both the Assessees and the Assessing Officers are under tremendous pressure to meet deadlines as the Show Cause Notices...

Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

Faceless assessment notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) held invalid due to non-compliance with Section 151A and...

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...

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...

Validity of reopening assessment u/s 147 - the reopening of assessment made by the AO on irrelevant facts and on a mere reason to suspect cannot survive. We hold that...

Quick Updates: