Section 148 notice Can Be Issued by Faceless Assessment Officer, Not Jurisdictional Officer

Jatinder Singh Bhangu Vs Union of India and others (Punjab and Haryana High Court) The Hon’ble Punjab and Haryana High Court in the matter of Jatinder Singh Bhangu v. Union of India and others, has held that a notice under Section 148 of the Income Tax Act, 1961 can be issued only by the Faceless Assessment Officer (FAO) and not by the Jurisdictional Assessment Officer (JAO) in light of the Notification dated 28.03.2022 as well as Section 151A of the Act. The Hon’ble High Court also noted that even though a departmental circular has been issued in this regard, it cannot override th...