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Notices by JAO instead of FAO invalid & bad-in-law u/s 151A. Non-compliance with Section 151A vitiates proceedings u/s 148.

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....Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) are invalid and bad-in-law u/s 151A of the Income Tax Act, 1961. The Revenue is not in compliance with the Scheme notified by the Central Government pursuant to Section 151A(2) of the Act, which governs the conduct of proceedings u/ss 148A and 148. As held by the Division Bench in Hexaware Technologies Limited case, the non-compliance with Section 151A vitiates the proceedings initiated u/s 148 of the Act, rendering them unsustainable.....

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Notices by JAO instead of FAO invalid & bad-in-law u/s 151A. Non-compliance with Section 151A vitiates proceedings u/s 148.