Rajasthan HC Quashes Section 148 Reassessment by JAO Instead of FAO

Gaze Fashion Trade Limited Vs ACIT (Rajasthan High Court) Wrong Officer, Wrong Notice – Rajasthan HC Quashes Sec.148 Reassessment by JAO Instead of FAO In a significant ruling, the Rajasthan High Court at Jodhpur struck down a reassessment notice issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO). The Division Bench held that once the faceless assessment regime has been brought into force, any notice u/s 148 must emanate from the FAO & not from the traditional JAO. Petitioner challenged the notice dated 15.03.2024 on the ground that it wa...