https://www.taxtmi.com/caselaws?id=462273 HC held the reopening notice issued under s.148 by the jurisdictional officer was wholly without jurisdiction because Section 151A (effective 01.11.2020) and the subsequent notification/scheme require automated allocation in accordance with the CBDT's risk-management strategy; there was no contention that the officer was randomly allocated under that scheme. The court therefore invalidated the notice as not compliant with the statutory allocation procedure, following authorities that have found similar notices issued by JAOs to be legally ineffective. en-us Tue, 09 Jul 2024 00:00:00 +0530 Tue, 09 Jun 2026 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462273 HC held the reopening notice issued under s.148 by the jurisdictional officer was wholly without jurisdiction because Section 151A (effective 01.11.2020) and the subsequent notification/scheme require automated allocation in accordance with the CBDT's risk-management strategy; there was no contention that the officer was randomly allocated under that scheme. The court therefore invalidated the notice as not compliant with the statutory allocation procedure, following authorities that have found similar notices issued by JAOs to be legally ineffective. Case-Laws Income Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462273