Section 148 notice must issue through the Faceless Assessing Officer; jurisdictional notice was set aside under binding precedent.

A notice under Section 148 of the Income-tax Act issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer was treated as invalid, as the issue was covered by an earlier Division Bench ruling of the same Court. In the absence of any stay of that precedent, the Court followed the binding decision and declined to keep the matter pending. The notice and all proceedings or orders emanating from it were set aside, while reserving liberty to the Revenue to seek revival if the precedent is later overturned.

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Issues: Validity of a notice issued under Section 148 of the Income-tax Act, 1961 by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer.

Analysis: The challenge to the notice was stated to be covered by an earlier Division Bench decision of the same Court holding that such notices must be issued by the Faceless Assessing Officer. As no stay of that decision was shown, the Court followed the binding precedent and declined to keep the matter pending.

Conclusion: The notice under Section 148 and all proceedings or orders emanating from it were set aside, with liberty reserved to the Revenue to seek revival if the binding precedent is later overturned.

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