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Notices u/s 148 issued by JAO was invalid due to mandatory faceless procedure u/s 151A
Case Law Details
- Case Name
- Exotic Innovations Private Limited Vs DCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Exotic Innovations Private Limited Vs DCIT (Karnataka High Court)
Conclusion: Once the Central Government notified the Faceless Scheme for reassessment (effective March 29, 2022), the JAO was effectively divested of the power to issue notices under Section 148. The issuance of a notice by a JAO instead of the National Faceless Assessment Centre (NFAC) was a jurisdictional error that could not be cured. The impugned notice under Section 148 and the resulting assessment orders were set aside.
Held: Assessee challenged a reassessment notice issued under Section 148 and the subseq...
Author Info
Income tax authorities can do every thing because govt.is coordinating with them wheather the are 100℅wrong. Govt. will introduce amendment and clarification bill since 1947, govt.is in power can do anything for them because they are working on behalf of the hon, ble President of India.