https://www.taxtmi.com/caselaws?id=756524 The HC held that notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 for re-assessment were invalid. Under the faceless assessment scheme, the JAO lacks jurisdiction to issue such notices without proper transfer from the Principal Chief Commissioner or Principal Director General. The court found that the power to transfer cases to JAO must be exercised case-by-case based on specific facts and circumstances, not through general orders. Circular instructions cannot override statutory provisions. The notices and subsequent proceedings were set aside for want of jurisdiction as they violated the mandatory faceless assessment provisions under Section 144B. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756524 The HC held that notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 for re-assessment were invalid. Under the faceless assessment scheme, the JAO lacks jurisdiction to issue such notices without proper transfer from the Principal Chief Commissioner or Principal Director General. The court found that the power to transfer cases to JAO must be exercised case-by-case based on specific facts and circumstances, not through general orders. Circular instructions cannot override statutory provisions. The notices and subsequent proceedings were set aside for want of jurisdiction as they violated the mandatory faceless assessment provisions under Section 144B. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756524