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Notices issued u/s 148 by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) were held invalid due to lack of jurisdiction, as per Section 151A and Central Government notification dated March 29, 2022. Relying on Hexaware Technologies Ltd. decision, High Court ruled that JAO lacked authority to issue impugned notices, rendering them illegal and invalid. Petition was allowed in favor of assessee.
Notices issued u/s 148 by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) were held invalid due to lack of jurisdiction, as per Section 151A and Central Government notification dated March 29, 2022. Relying on Hexaware Technologies Ltd. decision, High Court ruled that JAO lacked authority to issue impugned notices, rendering them illegal and invalid. Petition was allowed in favor of assessee.
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