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HomeDirect TaxJAO Can’t Issue Reassessment Notice Under Faceless Regime: Rajasthan High Court

JAO Can’t Issue Reassessment Notice Under Faceless Regime: Rajasthan High Court

Direct Tax

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By Mariya Paliwala
JAO Can’t Issue Reassessment Notice Under Faceless Regime: Rajasthan High Court

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The Rajasthan High Court (Jaipur Bench) has quashed a reassessment notice issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer (JAO), holding that such notice is without jurisdiction when the law mandates action by a Faceless Assessing Officer (FAO).  The bench of Justice Dr. Pushpendra Singh Bhati and Justice…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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