The assessee LLP running professional services \/ consultancy \/ advisory in field of chartered accountancy, filed the return of income u\/s 139.\u00a0 For the relevant year, the JAO issued notice u\/s 148 in physical mode.\u00a0 The JAO also provided the satisfaction note to the assessee, followed by notice u\/s 142(1) issued by the Verification Unit of the Faceless Assessment Centre.\u00a0 The assessee challenged the reopening notice u\/s 148 on the ground that the said notice had been issued in violation of section 151A which provides for Faceless Assessment of Income, as has been inserted by the TOLA, 2020 w.e.f. 01-11-2022.\u00a0 \u00a0Court held that\u00a0 \u00a0the notification dtd. 29-03-2022 along with the statutory provisions, it does not cover a case where notice u\/s 148 issued by the JAO on the strength of the information received in the matter of search and seizure u\/s 132 or requisitioned u\/s 132A.\u00a0 Hence, the petitions of the assessee unsustainable.(AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Search and seizure-Notice for reopening u\/s 148 issued by the Jurisdictional Assessing Officer (JAO)-Scheme of Faceless Assessment framed vide Notification dt. 29\u201303\u20132022-Not applied to cases of search and seizure u\/s 132-Challenge of notice u\/s 148 on the ground that it could have been issued only through automated allocation in faceless manner and not by JAO-Writ petition is dismissed.[S. 132, 148, 148A(b), 148A(d),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-50867","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-der","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50867","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=50867"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50867\/revisions"}],"predecessor-version":[{"id":54043,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50867\/revisions\/54043"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}