Jurisdiction of JAO to conduct proceedings u/s. 148A: Matter referred to Larger Bench

TVS Credit Services Limited Vs DCIT (Madras High Court) Madras High Court held that the question of jurisdiction of Jurisdictional Assessing Officer (JAO) to conduct proceedings under section 148A of the Income Tax Act is referred to Larger Bench. Accordingly, writ disposed of. Facts- Writ petitions are filed challening either notices under Section 148 and/or order under Section 147 of the Act, on the common premise that proceedings under Section 148 A of the Act was conducted by Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO) in a faceless manner. Conclusion- H...