Reopening notices issued by Jurisdictional Assessment Officer invalid when statute requires Faceless Assessment Officer; notices quashed and set aside

HC held that reopening notices issued by the Jurisdictional Assessment Officer, when statute requires issuance by the Faceless Assessment Officer, are invalid. Following applicable precedent, the notices were quashed and set aside for being issued by the wrong authority. The HC preserved the Revenue's other rights and contentions for future consideration.

---

---

The Single Judge had dismissed a petition on the ground that "even if the notice has been issued by Jurisdictional Assessment Officer and not Faceless Assessment Officer, the notice issued under Section 148A/148 of the Income Tax Act will be valid." The appellant relied on decisions following Hexaware Technologies Ltd. holding that a notice required to be issued by the Faceless Assessment Officer must be so issued, and a notice issued by the jurisdictional AO is "not valid." The Revenue accepted that this principle is correct but sought liberty to revive notices if the Apex Court overturns Hexaware. Considering these contentions and keeping the Revenue's rights open, the court quashed and set aside the impugned notices dated 15.04.2024, disposed of the appeal, ordered no costs, and closed the interim application.

---