JAO lacked jurisdiction to reopen assessments after 29.03.2022: Telangana HC

Srinivasa Services Vs Assessment Unit (Telangana High Court)

The Telangana High Court in Srinivasa Services vs. Assessment Unit considered multiple writ petitions challenging the initiation of proceedings under Sections 148A and 148 of the Income Tax Act, 1961 (“the Act”) by the Jurisdictional Assessing Officer (JAO). Petitioners argued that the proceedings were invalid because they were initiated after the implementation of the Faceless Assessment Scheme with effect from 29.03.2022, under which only the Faceless Assessing Officer (FAO) has jurisdiction. Counsel for th

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