Madras HC Quashes Section 148 Notices as They Were Issued by Jurisdictional AO

Mark Studio India Private Limited Vs ITO (Madras High Court) The Madras High Court considered an appeal challenging an order of the learned Single Judge, who had dismissed the writ petition on the ground that notices issued under Sections 148A and 148 of the Income Tax Act would remain valid even if issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO). The appellant argued that the Madras High Court had, in several cases, followed the Bombay High Court judgment in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax and held that...