https://www.taxtmi.com/caselaws?id=767843 Rajasthan HC held that Jurisdictional Assessing Officers (JAO) lack jurisdiction to issue notices under Section 148 of the Income Tax Act, 1961. The court ruled that only Faceless Assessing Officers (FAO) have exclusive jurisdiction for reassessment proceedings under Section 151A read with CBDT Notification dated 29.03.2022. Concurrent jurisdiction would defeat the purpose of faceless assessment regime and undermine legislative intent for technology-based randomized allocation. The impugned notices issued by JAO were quashed, with liberty to respondents to issue fresh notices through FAO in compliance with the notification. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 11:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767843 Rajasthan HC held that Jurisdictional Assessing Officers (JAO) lack jurisdiction to issue notices under Section 148 of the Income Tax Act, 1961. The court ruled that only Faceless Assessing Officers (FAO) have exclusive jurisdiction for reassessment proceedings under Section 151A read with CBDT Notification dated 29.03.2022. Concurrent jurisdiction would defeat the purpose of faceless assessment regime and undermine legislative intent for technology-based randomized allocation. The impugned notices issued by JAO were quashed, with liberty to respondents to issue fresh notices through FAO in compliance with the notification. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767843