https://www.taxtmi.com/caselaws?id=440777 The HC determined that the Income Tax Officer retained jurisdiction to issue a rectification notice under Section 154 of the Income Tax Act, despite the petitioner's challenge based on the introduction of Section 157A for faceless assessment proceedings. The Court allowed the petitioner to respond to the notice, emphasizing that jurisdictional issues could be addressed by the relevant authority. The petition was archived, permitting the petitioner to contest the notice and present jurisdictional arguments as per legal procedures. en-us Wed, 19 Jul 2023 00:00:00 +0530 Thu, 19 Dec 2024 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440777 The HC determined that the Income Tax Officer retained jurisdiction to issue a rectification notice under Section 154 of the Income Tax Act, despite the petitioner's challenge based on the introduction of Section 157A for faceless assessment proceedings. The Court allowed the petitioner to respond to the notice, emphasizing that jurisdictional issues could be addressed by the relevant authority. The petition was archived, permitting the petitioner to contest the notice and present jurisdictional arguments as per legal procedures. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440777