Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO

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 reassessment u/s 148...