P&H HC Quashes Jurisdictional AO’s Section 148 Notice; NFAC Has Exclusive Power

Lakhvinder Singh Gill Vs ITO (Panjab Haryana High Court) The Punjab and Haryana High Court has affirmed that the National Faceless Assessment Centre (NFAC) holds exclusive authority for issuing notices in faceless assessment proceedings under Section 148 and Section 148A of the Income Tax Act, 1961. The court’s decision was made in a petition filed by Lakhvinder Singh Gill, who challenged a notice issued by a jurisdictional Assessing Officer. The petitioner argued that the notice, dated April 9, 2024, was invalid because, according to a CBDT circular/notification dated March 29, 2022, the NF...