JAO cannot issue Section 148 notices when faceless mechanism applies: AP HC

Smt. Prameela Pasumarthi Vs DCIT (Andhra Pradesh High Court) The Andhra Pradesh High Court, in the matter of Smt. Prameela Pasumarthi vs. DCIT, considered a batch of writ petitions filed under Article 226 of the Constitution challenging notices and orders issued under Sections 148-A(b), 148-A(d), and 148 of the Income Tax Act, 1961. The petitions raised the issue of whether the notices issued by the Jurisdictional Assessing Officer (JAO) complied with the faceless assessment procedure prescribed under the Income Tax Act. The court disposed of all writ petitions by a common order, observing tha...