Jurisdictional Assessing Officer issued on assessee a notice under section 148A(b) in respect of assessment year 2018-19 and passed an order under section 148A(d) and simultaneously issued a notice under section 148 dated 25-1-2024. For a notice to be validly issued by revenue under section 148, revenue would be required to comply with provisions of section 151A so as to adhere to faceless mechanism as notified by Central Government by Notification No. 18/2022/F.No. 370142/16/2022-TPL, dated 29-3-2022. In view of provisions of section 151A, Jurisdictional Assessing Officer had no jurisdiction to pass order under section 148A(d) and issue notice under section 148. Notification No. 18/2022/F.No.370142/16/2022-TPL, dated 29-3-2022. (AY. 2018-19)
L and T Finance Ltd. v. Asst. CIT (2024) 300 Taxman 531 (Bom.)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A(2), Art.226]
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