The High Court held that for a valid reassessment notice u/s 148 ...

Reassessment Notices Must Be Issued by Faceless Officers, Not Jurisdictional Officers, for Validity Under Tax Law.

October 22, 2024

Case Laws Income Tax HC

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 notice by a Faceless Assessment Officer (FAO) and not the Jurisdictional Assessing Officer (JAO). The Court reiterated that the JAO lacks jurisdiction to issue a notice u/s 148, as it would violate Section 151A's provisions. The Court emphasized that there is no concurrent jurisdiction between the JAO and FAO regarding Section 148 notices, assessments, or reassessments. Accepting concurrent jurisdiction would create chaos and render the faceless assessment proceedings redundant. Consequently, the High Court allowed the writ petition, ruling that the JAO lacked jurisdiction to issue the impugned reassessment notice.

View Source

← Previous Next →

The High Court held that for a valid reassessment notice u/s 148 ...

Reassessment Notices Must Be Issued by Faceless Officers, Not Jurisdictional Officers, for Validity Under Tax Law.

October 22, 2024

Case Laws Income Tax HC

You may also like:

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...

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

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)...

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

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

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 provisions u/s 151A require notice u/s 148 for income escaping assessment to be issued by Faceless Assessing Officer (FAO), not Jurisdictional...

Reassessment u/s 147 - validity of notice - reasons for reopening the assessment have been recorded by the jurisdictional AO viz. the Dy. CIT, Circle 2, Jamnagar but 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...

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...

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...

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 ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different...

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...

The HC held that the jurisdictional assessing officer (JAO) who issued the original notices under the old regime can continue reassessment proceedings and pass...

Quick Updates: