Rajasthan HC Quashes JAO-Issued Section 148 Notices as Only FAO Has Jurisdiction

Pyrotech Workspace Solutions Pvt. Ltd. Vs DCIT (Rajasthan High Court) Only FAO Can Issue Reassessment Notices – Rajasthan HC Quashes JAO-Issued Sec. 148 & 148A Notices The Rajasthan High Court at Jodhpur has once again reiterated that reassessment notices issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO) are without jurisdiction & liable to be quashed. Petitioner challenged the validity of Sec.148/148A notices & consequential assessment order issued by JAO. It was argued that the controversy already stood settled by the Division ...