This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
JAO Lacked Jurisdiction to Issue Section 148 Notice: Rajasthan HC
Case Law Details
- Case Name
- Ashok Gupta Vs DCIT (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Ashok Gupta Vs DCIT (Rajasthan High Court)
The Rajasthan High Court disposed of a writ petition concerning the validity of reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO). The Court noted that the issue raised had already been conclusively decided by a Coordinate Bench in Sharda Devi Chhajer & Anr. v. Income Tax Officer & Anr. and connected matters decided on 19 March 2025.
In Sharda Devi Chhajer, the Coordinate Bench had held that notices issued under Sections 14...
Author Info
can in case of central circle search case present case law is applicable
Sec. 147A is introduced w.e.f. 1.4.2021, but moot question is what’s about 148 notices issued before that , if not by JAO?
Dear Sandeep Ji,
I wanted to draw your attention to a critical update regarding the recent post on the JAO vs. FAO jurisdictional issue.
The legal landscape surrounding this controversy has fundamentally shifted following the retrospective amendments introduced in the recent Union Budget (via the insertion of Section 147A).
Furthermore, the Supreme Court has recently remanded these matters back to the respective High Courts, where taxpayers are actively challenging the constitutional validity of this retrospective application.
Since the older judgments have lost their primary relevance in light of these fast-moving legislative changes,
updating or redrafting the post would offer immense value to the professional community.
Thank you for your continued insights.