https://www.taxtmi.com/caselaws?id=760683 Gujarat HC dismissed challenge to Section 148 notice for A.Y. 2021-2022, holding that Jurisdictional Assessing Officer (JAO) had valid jurisdiction to issue reopening notice despite faceless assessment scheme under Section 151A. Court rejected petitioner's argument that notice could only be issued through automated allocation in faceless manner, not by JAO in search and seizure cases under Section 132. HC noted Section 151A aims to enhance efficiency and transparency by eliminating interface between tax authorities and assessees where technologically feasible. Petitioner directed to pursue remedies before competent authority as case had progressed to Section 142(1) notice stage. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 17 Apr 2026 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760683 Gujarat HC dismissed challenge to Section 148 notice for A.Y. 2021-2022, holding that Jurisdictional Assessing Officer (JAO) had valid jurisdiction to issue reopening notice despite faceless assessment scheme under Section 151A. Court rejected petitioner's argument that notice could only be issued through automated allocation in faceless manner, not by JAO in search and seizure cases under Section 132. HC noted Section 151A aims to enhance efficiency and transparency by eliminating interface between tax authorities and assessees where technologically feasible. Petitioner directed to pursue remedies before competent authority as case had progressed to Section 142(1) notice stage. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760683