Faceless Assessment Scheme Not Applicable to Issuance of Section 148 Notices: Gujarat HC

Snehdham Trust Vs ACIT (Gujarat High Court)

The judgment concerns a large batch of more than four hundred matters challenging the jurisdiction of the Jurisdictional Assessing Officer (JAO) to issue notices under Section 148 of the Income-tax Act after 01.04.2022 in light of the Faceless Jurisdiction Scheme, 2022 and the e-Assessment of Income Escaping Assessment Scheme, 2022 (collectively referred to as “Scheme, 2022”). The petitioners argued that, after the introduction of these schemes, only a Faceles

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