https://www.taxtmi.com/caselaws?id=763693 The HC held that the JAO lacked jurisdiction to issue notice under section 143(2) for AY 2023-24. Under the Faceless Assessment Scheme, only NFAC has jurisdiction to issue such notices per section 144B(1)(iii). JAO can assume jurisdiction only in special circumstances under sections 144B(7) and (8), specifically where notice under section 148 has already been issued for that assessment year. Since no section 148 notice was issued for AY 2023-24, the JAO's notice was without jurisdiction despite Principal Commissioner's approval. en-us Thu, 19 Dec 2024 00:00:00 +0530 Thu, 26 Dec 2024 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763693 The HC held that the JAO lacked jurisdiction to issue notice under section 143(2) for AY 2023-24. Under the Faceless Assessment Scheme, only NFAC has jurisdiction to issue such notices per section 144B(1)(iii). JAO can assume jurisdiction only in special circumstances under sections 144B(7) and (8), specifically where notice under section 148 has already been issued for that assessment year. Since no section 148 notice was issued for AY 2023-24, the JAO's notice was without jurisdiction despite Principal Commissioner's approval. Case-Laws Income Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763693