P&H HC quashed Section 148 income tax notice issued by a JAO

Krishna Gupta Vs ITO (Punjab Haryana high court) Punjab and Haryana High Court has quashed a notice issued to Krishna Gupta under Section 148 of the Income Tax Act, 1961, ruling that it was issued by an authority that lacked jurisdiction. The petitioner challenged the notice, dated March 29, 2025, on the primary ground that it was issued by the Jurisdictional Assessing Officer (JAO), despite a Ministry of Finance notification dated March 29, 2022, which mandates such notices be issued under a faceless assessment framework by the Faceless Assessing Officer (FAO). The petitioner’s counsel ...