https://www.taxtmi.com/caselaws?id=312447 The HC of Calcutta dismissed the writ petition challenging the notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner argued that the notice should have been issued by the National Faceless Assessment Center (NFAC) as per Section 151A, rather than the jurisdictional assessing officer. The respondent countered this by citing a CBDT memorandum allowing concurrent jurisdiction between the jurisdictional officer and NFAC units. The court found the petition lacked merit, upholding the notice's validity (WPO 1549 of 2023). en-us Wed, 13 Sep 2023 00:00:00 +0530 Sat, 17 Feb 2024 20:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312447 The HC of Calcutta dismissed the writ petition challenging the notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner argued that the notice should have been issued by the National Faceless Assessment Center (NFAC) as per Section 151A, rather than the jurisdictional assessing officer. The respondent countered this by citing a CBDT memorandum allowing concurrent jurisdiction between the jurisdictional officer and NFAC units. The court found the petition lacked merit, upholding the notice's validity (WPO 1549 of 2023). Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312447