Held that the notice issued by the Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer. Notice is invalid. (AY.2016-17)
Swarn Singh v.ITO (2024) 163 taxmann.com 745 (Amritsar)(Trib)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by the Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer-Notice is invalid. [S. 147, 148, 151A]
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