Case Law Details
Case Name : Rajinder Mehta Vs ITO (Punjab and Haryana High Court)
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Courts :
All High Courts Punjab and Haryana HC
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Rajinder Mehta Vs ITO (Punjab and Haryana High Court)
Income Tax Section 148 Notice Issued by Jurisdictional Assessing Officer Instead of Faceless Assessing Officer Quashed by Punjab and Haryana High Court
In the case of Rajinder Mehta Vs Income Tax officer, Ward 2(1) Faridabad the honorable Punjab & Haryana High Court has held that notice issued by Jurisdictional Assessing Officer after Circular/ Notification dated 29.03.2022 is not in accordance in law. NFAC has exclusive power to issue u/s 148 of the Income Tax Act 1961. This is on the basis of decision of Co-ordinate Bench in the cases...
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