https://www.taxtmi.com/highlights?id=84873 The HC held that the jurisdictional assessing officer (JAO) who issued the original notices under the old regime can continue reassessment proceedings and pass assessment orders under the new faceless regime (FAO). Treating the old notices as issued u/s 148A, the JAO is entitled to examine replies, take decisions, and pass reassessment orders following the new procedures. The HC disagreed with contrary views of Telangana HC and distinguished other cases. Petitions were dismissed, allowing JAO to decide on merits with condonation of delay due to pending writ petitions. en-us Wed, 15 Jan 2025 07:36:53 +0530 Wed, 15 Jan 2025 07:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84873 The HC held that the jurisdictional assessing officer (JAO) who issued the original notices under the old regime can continue reassessment proceedings and pass assessment orders under the new faceless regime (FAO). Treating the old notices as issued u/s 148A, the JAO is entitled to examine replies, take decisions, and pass reassessment orders following the new procedures. The HC disagreed with contrary views of Telangana HC and distinguished other cases. Petitions were dismissed, allowing JAO to decide on merits with condonation of delay due to pending writ petitions. Highlights Income Tax Wed, 15 Jan 2025 07:36:53 +0530 https://www.taxtmi.com/highlights?id=84873