Madras HC Quashes Section 148/148A Notices Issued by Jurisdictional Officer

Mark Studio India Private Limited Vs ITO (Madras High Court)

The Madras High Court considered an appeal against the dismissal of a petition challenging notices issued under Sections 148 and 148A of the Income Tax Act. The Single Judge had dismissed the petition, holding that a notice issued by the Jurisdictional Assessment Officer is valid even if it was required to be issued by a Faceless Assessment Officer. The assessee contended, relying on Hexaware Technologies Ltd. v. ACIT, that notices under Sections 148/148A must be issued by a Faceless Assessment Officer, and issua

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