{"id":48582,"date":"2024-12-01T10:13:36","date_gmt":"2024-12-01T04:43:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jasjit-singh-v-uoi-2024467-itr-52-340-ctr-1-240-dtr-337-300-taxman-437-phhc\/"},"modified":"2024-12-01T10:13:36","modified_gmt":"2024-12-01T04:43:36","slug":"jasjit-singh-v-uoi-2024467-itr-52-340-ctr-1-240-dtr-337-300-taxman-437-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jasjit-singh-v-uoi-2024467-itr-52-340-ctr-1-240-dtr-337-300-taxman-437-phhc\/","title":{"rendered":"Jasjit Singh v. UOI (2024)467 ITR 52\/ 340 CTR 1\/ 240 DTR 337 \/ 300 Taxman 437 (P&#038;H)(HC)"},"content":{"rendered":"<p>On writ\u00a0 the petitioner has challenged the notice of reassessment issued\u00a0\u00a0 by the Assessing Officer after the new regime of faceless assessment was brought into force by the amendment. Allowing the petitions the Court held\u00a0 that notices issued by the jurisdictional Assessing Officer under section\u00a0148\u00a0and the consequent reassessment proceedings initiated under section\u00a0147\u00a0without conducting the faceless assessment in the procedure as envisaged under section 144B were contrary to the provisions of the Act and accordingly the notices and consequent order were set aside for want of jurisdiction. Relied on Jatinder Singh Bhangu v. UOI (2024) 466 ITR 474 (P&amp; H)(HC)\u00a0 E-Assessment of Income Escaping Assessments Scheme, 2022 (2022) 442 ITR (St.) 198)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147:  Reassessment-Faceless Assessment-Notice-Circulars and instructions-Cannot override statutory provisions-Notice issued by Jurisdictional Assessing Officer without jurisdiction  is  set aside. [S. 119, 144B(7), 144B(8),  148, 151A, Art. 226]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-48582","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=48582"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48582\/revisions"}],"predecessor-version":[{"id":48583,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48582\/revisions\/48583"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}