Issuance of notice by Jurisdictional Officer invalid in view of provisions of section 151A: Himachal Pradesh HC

Gurmukh Singh Thakur Vs ITO (Himachal Pradesh High Court)

Himachal Pradesh High Court held that in view of the provisions of Section 151A of the Income Tax Act read with the Scheme dated 29th March, 2022 the notices issued by the Jurisdictional Assessing Officers and not in prescribed faceless manner are invalid and bad in law.

Facts- The petitioner had received notice u/s. 148 of the Income Tax Act, 1961. Petitioner mainly contested that the impugned notice issued u/s. 148 of the Income Tax Act, 1961 by the 1st respondent, who is the Jurisdictional Officer,

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