https://www.taxtmi.com/caselaws?id=758498 The Bombay HC held that a Jurisdictional Assessing Officer (JAO) cannot issue notices under Section 148 for income escaping assessment when faceless assessment provisions under Section 151A apply. The Court ruled that JAO and Faceless Assessing Officer (FAO) do not have concurrent jurisdiction - when specific jurisdiction is assigned to either JAO or FAO under the March 29, 2022 scheme, it excludes the other. The Court quashed the JAO's notice as invalid, stating that actions contrary to statutory provisions inherently prejudice assessees who are entitled to assessment following prescribed legal procedures. The decision favored the assessee. en-us Mon, 09 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758498 The Bombay HC held that a Jurisdictional Assessing Officer (JAO) cannot issue notices under Section 148 for income escaping assessment when faceless assessment provisions under Section 151A apply. The Court ruled that JAO and Faceless Assessing Officer (FAO) do not have concurrent jurisdiction - when specific jurisdiction is assigned to either JAO or FAO under the March 29, 2022 scheme, it excludes the other. The Court quashed the JAO's notice as invalid, stating that actions contrary to statutory provisions inherently prejudice assessees who are entitled to assessment following prescribed legal procedures. The decision favored the assessee. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758498