JAO-Issued Reassessment Notices Quashed for Violating Faceless Scheme

Kings Pride Infra Projects Pvt. Ltd. Vs DCIT (Telangana High Court)

Summary: The Telangana High Court, in Kings Pride Infra Projects Pvt. Ltd. Vs DCIT, considered a batch of writ petitions challenging notices issued under Section 148 of the Income Tax Act, 1961 (“the Act”). The petitioners primarily contended that the notices were invalid because they were issued by the Jurisdictional Assessing Officer (JAO) rather than through the faceless procedure mandated under the Finance Act, 2021 and Section 151A of the Act, as amended effective April 1, 2021.

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