TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court Rules Faceless Officer Must Issue Notices for Income Escaping Assessment u/ss 148 and 148A.</h1> The High Court examined the faceless assessment mechanism under the Income Tax Act, focusing on the validity of notices issued for income escaping assessment. The court found that the Jurisdictional Assessing Officer (JAO) improperly issued notices and orders under Sections 148, 148A(b), and 148A(d), which should have been executed by the Faceless Assessing Officer (FAO) per the 'E-Assessment of Income Escaping Assessment Scheme, 2022.' The court emphasized the scheme's scope includes both Sections 148 and 148A, rejecting the Revenue's argument to exclude Section 148A. The judgment underscores adherence to statutory procedures and jurisdictional boundaries.
TaxTMI 
TaxTMI 