The Assessing Officer issued notice to the assessee under section 148.<\/p>\n
The reassessment proceedings led to a reassessment order being passed.<\/p>\n
The notice issued under section 148 and indeed the underlying order under section 148A(d)\u00a0were issued by the Jurisdictional Assessing Officer (JAO).<\/p>\n
On writ\u00a0 the Court held that the \u00a0notice issued under section 148 and order under section 148A(d)\u00a0are issued by the Jurisdictional Assessing Officer (JAO) and not by a Faceless Assessing Officer (FAO), as is required by the provisions of section 151A. Following the ratio in\u00a0 Hexaware Technologies Ltd.\u00a0v.\u00a0Asstt. CIT\u00a0[2024] 162 taxmann.com 225\/464 ITR 430(Bom)(HC)\u00a0 the notice and order disposing the objection is quashed.\u00a0 Notification No. 18\/2022, dated 29-3-2022. (AY. 2019-20)<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" 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] <\/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-49318","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cPs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49318","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=49318"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49318\/revisions"}],"predecessor-version":[{"id":49319,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49318\/revisions\/49319"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}