https://www.taxtmi.com/caselaws?id=759094 HC held that notices under Section 148 issued by the jurisdictional assessing officer are invalid where they bypass the faceless assessment regime mandated by Section 151A and the Scheme dated 29 March 2022, since jurisdiction is exclusively vested either in the Jurisdictional Assessing Officer or the Faceless Assessment Officer, not concurrently. The impugned notice was set aside as outside the statutory faceless mechanism, and relief granted to the assessee. The Court noted Hexaware is under challenge in SC and advised a cautious approach to avoid generating further litigation between revenue and assessees. en-us Tue, 10 Sep 2024 00:00:00 +0530 Tue, 28 Oct 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759094 HC held that notices under Section 148 issued by the jurisdictional assessing officer are invalid where they bypass the faceless assessment regime mandated by Section 151A and the Scheme dated 29 March 2022, since jurisdiction is exclusively vested either in the Jurisdictional Assessing Officer or the Faceless Assessment Officer, not concurrently. The impugned notice was set aside as outside the statutory faceless mechanism, and relief granted to the assessee. The Court noted Hexaware is under challenge in SC and advised a cautious approach to avoid generating further litigation between revenue and assessees. Case-Laws Income Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759094