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Notices u/s 148 by Joint Assessing Officer invalid due to lack of jurisdiction per Sec 151A & Mar 2022 notification. Hexaware case cited.

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....Notices issued u/s 148 by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) were held invalid due to lack of jurisdiction, as per Section 151A and Central Government notification dated March 29, 2022. Relying on Hexaware Technologies Ltd. decision, High Court ruled that JAO lacked authority to issue impugned notices, rendering them illegal and invalid. Petition was allowed in favor of assessee.....

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