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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the notice issued under Section 148A/148 of the Income-tax Act by the Jurisdictional Assessment Officer, instead of the Faceless Assessment Officer, was valid.
Analysis: The impugned notices were challenged on the ground that, under the faceless assessment regime, the statutory notice had to be issued by the Faceless Assessment Officer. The Revenue accepted that the legal position favoured the appellant and left the matter to the Court's discretion, subject to liberty to revive the proceedings if the governing precedent is disturbed in future.
Conclusion: The notices dated 15.04.2024 were quashed and set aside.
Ratio Decidendi: Where the statute requires notice to be issued through the faceless assessment mechanism, a notice issued by the Jurisdictional Assessment Officer is invalid.
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