https://www.taxtmi.com/caselaws?id=763769 HC upheld faceless reassessment procedures and dismissed the writ petitions. It held the Jurisdictional Assessing Officer (JAO) alone has exclusive power to issue notices under s.148, while both the Faceless Assessment Office (FAO) and JAO have concurrent jurisdiction for assessment/re-assessment under s.147. The Directorate may auto-allocate s.148A/148 cases to JAOs by PAN; JAOs may digitally sign and send s.148 notices via ITBA. omission of the JAO's name was a curable procedural defect. Prior approval under s.151A remains required; NaFAC assumes jurisdiction under s.144B and may issue further notices under ss.143(2)/142(1). en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 25 Sep 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763769 HC upheld faceless reassessment procedures and dismissed the writ petitions. It held the Jurisdictional Assessing Officer (JAO) alone has exclusive power to issue notices under s.148, while both the Faceless Assessment Office (FAO) and JAO have concurrent jurisdiction for assessment/re-assessment under s.147. The Directorate may auto-allocate s.148A/148 cases to JAOs by PAN; JAOs may digitally sign and send s.148 notices via ITBA. omission of the JAO's name was a curable procedural defect. Prior approval under s.151A remains required; NaFAC assumes jurisdiction under s.144B and may issue further notices under ss.143(2)/142(1). Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763769