https://www.taxtmi.com/caselaws?id=758632 HC held that notices issued by the Jurisdictional Assessing Officer under section 148 were invalid because they breached the faceless-assessment regime established by section 151A and the Scheme dated 29 Mar 2022. The Court found Revenue had not complied with the Scheme's allocation of exclusive jurisdiction between the Jurisdictional AO and the Faceless Assessment Office; concurrent jurisdiction was impermissible. Applying Hexaware, the HC allowed the writ, concluded the impugned notice was without jurisdiction, and held the initiation of proceedings in that manner vitiated the assessment process. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 30 Oct 2025 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758632 HC held that notices issued by the Jurisdictional Assessing Officer under section 148 were invalid because they breached the faceless-assessment regime established by section 151A and the Scheme dated 29 Mar 2022. The Court found Revenue had not complied with the Scheme's allocation of exclusive jurisdiction between the Jurisdictional AO and the Faceless Assessment Office; concurrent jurisdiction was impermissible. Applying Hexaware, the HC allowed the writ, concluded the impugned notice was without jurisdiction, and held the initiation of proceedings in that manner vitiated the assessment process. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758632