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

Advertisement 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 issuance ...