2024 (9) TMI 1453 - HC - Income Tax

Faceless assessment scheme - Jurisdiction of the Jurisdictional Assessing Officer (JAO) to issue notice u/s 148 - HELD THAT - As decided by JASJIT SINGH 2024 (8) TMI 228 - PUNJAB AND HARYANA HIGH COURT Notices issued by the JAO under Section 148 of the Act 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B have been found to be contrary to the provisions of the Act 1961 and accordingly notices issued are set aside for want of jurisdiction.

Summary

The High Court of Punjab and Haryana allowed the writ petition, setting aside notices issued under Section 148 of the Act, 1961, and subsequent proceedings for lack of jurisdiction. The court held that circulars or instructions cannot override statutory provisions. Respondents are directed to follow procedures under the Act, 1961. The judgment is based on a previous decision in CWP No.21509 of 2023.