Faceless Assessment: Ensuring Compliance with Statutory Provisions

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....the Act). Arguments Presented The petitioner, a limited partnership incorporated under the laws of the United States of America, challenged the validity of the notices issued u/ss 148A and 148 of the Act by the JAO, contending that the notices were issued in violation of Section 151A of the Act and the notification dated March 29, 2022, issued by the Central Government, which mandated the faceless assessment mechanism. The petitioner argued that the JAO lacked jurisdiction to issue the impugned notices, particularly in light of the clear provisions of Section 151A read with the notification dated March 29, 2022. Additionally, the petitioner contended that the impugned notices were issued without following the lawful procedure, as the pet....

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....h 29, 2023, issued u/ss 148A(b) and 148 of the Act, respectively. The court also quashed the draft assessment order dated March 13, 2024, u/s 144C(1), the assessment order dated April 18, 2024, u/s 147 read with Section 144, the demand notice dated April 18, 2024, u/s 156, and the penalty notices dated April 18, 2024, and April 19, 2024, u/ss 274 read with 270A and 272A(1)(d), respectively. The court held that the JAO would not have jurisdiction to issue the impugned notices, particularly in view of the clear provisions of Section 151A read with the notification dated March 29, 2022, issued by the Central Government. The court relied on the decision in Hexaware Technologies Limited and concurred with the petitioner's contention that th....