Issue of faceless assessment of income escaping assessment, ...

Reassessment notice issued by wrong officer, breaching faceless regime.

Case Laws Income Tax

October 5, 2024

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) instead of the Faceless Assessing Officer (FAO), as required by Section 151A. The High Court held that for a valid reassessment notice u/s 148, the Revenue must comply with Section 151A, as interpreted in the cases of Hexaware Technologies Limited and Nainraj Enterprises Pvt. Ltd. The Court ruled that the JAO is not permitted to issue a notice u/s 148, as it would breach Section 151A. There is no concurrent jurisdiction between the JAO and FAO for issuing notices u/s 148 or passing assessment/reassessment orders. Accepting the Revenue's argument would lead to chaos and render faceless proceedings redundant. The decision was in favor of the assessee.

View Source

← Previous Next →

Issue of faceless assessment of income escaping assessment, ...

Reassessment notice issued by wrong officer, breaching faceless regime.

Case Laws Income Tax

October 5, 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...

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...

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 court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with...

This judgment deals with the validity of reassessment notices issued u/s 148 of the Income Tax Act between July and September 2022, in light of the Tax Ordinance and the...

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...

Reopening of assessment u/s 147 - Validity of approval u/s 151 - notice not issued by Faceless Assessing Officer (FAO) - There is no concurrent jurisdiction for Joint...

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...

Faceless assessment scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO) issuing notice u/s 148 for reassessment. Principal authority's power...

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

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 order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

Validity of faceless assessment challenged due to notice u/s 148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO), violating...

Quick Updates: