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Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO
Case Law Details
- Case Name
- Swarn Singh Vs ITO (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Amritsar
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Swarn Singh Vs ITO (ITAT Amritsar)
Validity of Section 148 noticeby Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer
Issue: Validity of notice u/s 148 of the Income Tax Act by the Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer
Swarn Singh Vs ITO [IT APPEAL NO. 160 (ASR) OF 2024
Observations and Ruling:
1. The Tribunal held that as per the provisions of Section 151A and scheme framed u/s 151A (“E-Assessment of Income Escaping Assessment Scheme, 2022”) both issue of notice u/s 148 and completion of assessment or rea...
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