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Section 148 Notice Quashed for Breach of Faceless Reassessment Requirement
Case Law Details
- Case Name
- Sumit Agarwal Vs ACIT (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Sumit Agarwal Vs ACIT (Rajasthan High Court)
The Rajasthan High Court considered a petition challenging a notice dated 26 March 2024 issued under Section 148 of the Income Tax Act and the assessment order dated 12 March 2025 issued under Section 147. The petitioner argued that one of the key grounds was that the notice had been issued by the Jurisdictional Assessing Officer (JAO) rather than by a Faceless Assessing Officer (FAO), in violation of the faceless reassessment scheme introduced under Section 151A. Counsel relied on earlier decisions of the Rajasthan High Court, incl...
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