https://www.taxtmi.com/caselaws?id=758499 The Bombay HC held that Jurisdictional Assessing Officers (JAO) cannot issue notices under Section 148 for income escaping assessment when faceless assessment provisions under Section 151A apply. The Court ruled there is no concurrent jurisdiction between JAO and Faceless Assessment Officer (FAO) - when specific jurisdiction is assigned to either authority under the March 29, 2022 scheme, it excludes the other. The JAO's notice was quashed as invalid, being contrary to statutory provisions. The Court emphasized that actions taken without following due process cause prejudice to assessees, who are entitled to assessment as per law. The case was decided in favor of the assessee. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758499 The Bombay HC held that Jurisdictional Assessing Officers (JAO) cannot issue notices under Section 148 for income escaping assessment when faceless assessment provisions under Section 151A apply. The Court ruled there is no concurrent jurisdiction between JAO and Faceless Assessment Officer (FAO) - when specific jurisdiction is assigned to either authority under the March 29, 2022 scheme, it excludes the other. The JAO's notice was quashed as invalid, being contrary to statutory provisions. The Court emphasized that actions taken without following due process cause prejudice to assessees, who are entitled to assessment as per law. The case was decided in favor of the assessee. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758499