Mark Studio India Private Limited Vs ITO (Madras High Court)
The Madras High Court considered an appeal against the dismissal of a petition challenging notices issued under Sections 148 and 148A of the Income Tax Act. The Single Judge had dismissed the petition, holding that a notice issued by the Jurisdictional Assessment Officer is valid even if it was required to be issued by a Faceless Assessment Officer. The assessee contended, relying on Hexaware Technologies Ltd. v. ACIT, that notices under Sections 148/148A must be issued by a Faceless Assessment Officer, and issuance by a Jurisdictional Officer is invalid. The Revenue acknowledged this view but sought to preserve its right to reissue notices if the Supreme Court altered the Hexaware ruling. The High Court quashed and set aside the notices dated 15 April 2024, keeping the Revenue’s rights open, and disposed of the appeal with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This appeal impugns an order passed by the learned Single Judge.
2. The learned Single Judge was pleased to dismiss the petition on the ground that even if the notice has been issued by Jurisdictional Assessment Officer and not Faceless Assessment Officer, the notice issued under Section 148A/148 of the Income Tax Act will be valid.
