https://www.taxtmi.com/caselaws?id=756274 Bombay HC quashed a notice issued under Section 148 by JAO for reopening assessment under Section 147. The court held that under the CBDT Scheme dated 29 March 2022, only the Faceless Assessing Officer (FAO) has jurisdiction to issue notices under Section 148, not the JAO. The court ruled there is no concurrent jurisdiction between JAO and FAO for issuing such notices. The impugned notice was set aside as being barred by limitation and contrary to Section 151A provisions, with JAO acting without jurisdiction. en-us Mon, 01 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 08:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756274 Bombay HC quashed a notice issued under Section 148 by JAO for reopening assessment under Section 147. The court held that under the CBDT Scheme dated 29 March 2022, only the Faceless Assessing Officer (FAO) has jurisdiction to issue notices under Section 148, not the JAO. The court ruled there is no concurrent jurisdiction between JAO and FAO for issuing such notices. The impugned notice was set aside as being barred by limitation and contrary to Section 151A provisions, with JAO acting without jurisdiction. Case-Laws Income Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756274