Dismissing the petition the Court held that as far as the issuance of notice under s. 148 is concerned, only the JAO will have exclusive jurisdiction; as far as the assessment, reassessment or re computation in terms of the provisions of s. 147 is concerned, both the FAO as well as the JAO will have concurrent jurisdiction; in the present case, the cases were allotted by the Directorate of IT (Systems) through Automated Allocation System, based on the risk management strategy formulated by the Board as referred to in s. 148, for issuance of notice to the JAO, who had thereafter sent the s. 148 notice to the registered e-mail account of the assessee from the ITBA Portal, in faceless manner is valid. Writ petition is dismissed. Followed, T.K.S.Builders (P) Ltd v. ITO (2024) 341 CTR 465/ 469 ITR 657/ 167 taxmann.com 759 (Delhi)(HC), Talati and Talati LLP v. Asstt. CIT (2024) 301 Taxman 321 (Guj) (HC). Distinguished, Hexaware Technologies Ltd. v. Asstt. CIT (2024) 162 taxxmann.com 225 / 464 ITR 430 (Bom)(HC) distinguished. (AY. 2017-18)
Mark Studio India (P) Ltd. v. ITO [2024] 169 taxmann.com 542 / (2025) 342 CTR 361 / 245 DTR 273 (Mad)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by jurisdictional AO and not as per S. 151A— Section 144B cannot be viewed as exclusive basis for all assessment and reassessment procedures and Jurisdictional Assessing Officer (JAO) cannot be completely deprived of power to assess or reassess merely because section 144B and Faceless Reassessment Scheme 2022 have been introduced S.151A-Notice issued by Jurisdictional Assessing Officer-Guidelines issued in terms of sub-S. (2) of s. 144B will not amount to the directions issued by the Central Government in terms of sub(2) of s. 151A—Writ petition is dismissed. [S. 124 143(2), 144B,148, 148A]
Leave a Reply