Madras HC Quashes Income Tax Notices Issued by JAO Instead of FAO

TVS Credit Services Limited Vs DCIT (Madras High Court) Madras High Court heard multiple petitions arising from conflicting views of two Single Judges regarding the validity of income tax notices issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessment Officer (FAO). In an earlier order dated 20.12.2024, one Single Judge held that issuance of notice by the JAO was valid and not necessarily required to be issued by the FAO. However, another Single Judge, by order dated 21.04.2025, in W.P. No. 22402 of 2024 and connected cases, followed the Bombay High Court’s ru...