Himachal Pradesh HC Stays Section 148 Notice Due to Jurisdiction Issues

Anil Kumar Dogra Vs ITO (Himachal Pradesh High Court) In the case of Anil Kumar Dogra Vs. Income Tax Officer, the Himachal Pradesh High Court stayed a notice issued under Section 148 of the Income Tax Act by the Jurisdictional Officer. The Court observed that, according to Section 151A of the Income Tax Act, introduced on November 1, 2020, and the notification dated March 28, 2022, the notice must be issued through an automated allocation system based on a risk management strategy formulated by the CBDT. The Court noted that the Jurisdictional Officer was not randomly allocated as required by ...