https://www.taxtmi.com/caselaws?id=759494 The Bombay HC ruled that notices under Section 148 for income escaping assessment must be issued by the Faceless Assessing Officer (FAO) as required under Section 151A, not by the Jurisdictional Assessing Officer (JAO). Following the precedent in Hexaware Technologies Limited, the court held there is no concurrent jurisdiction between JAO and FAO for issuing reassessment notices. When specific jurisdiction is assigned to either officer under the faceless assessment scheme, it excludes the other to prevent chaos and maintain the integrity of faceless proceedings. The case was decided in favor of the assessee. en-us Sun, 21 Jul 2024 00:00:00 +0530 Tue, 09 Jun 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759494 The Bombay HC ruled that notices under Section 148 for income escaping assessment must be issued by the Faceless Assessing Officer (FAO) as required under Section 151A, not by the Jurisdictional Assessing Officer (JAO). Following the precedent in Hexaware Technologies Limited, the court held there is no concurrent jurisdiction between JAO and FAO for issuing reassessment notices. When specific jurisdiction is assigned to either officer under the faceless assessment scheme, it excludes the other to prevent chaos and maintain the integrity of faceless proceedings. The case was decided in favor of the assessee. Case-Laws Income Tax Sun, 21 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759494