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HomeDirect TaxJAO V/s FAO | SC Restores Two Dismissed SLPs in Section 148–151A...

JAO V/s FAO | SC Restores Two Dismissed SLPs in Section 148–151A Controversy

Direct Tax

Published on

By Mariya Paliwala
JAO V/s FAO | SC Restores Two Dismissed SLPs in Section 148–151A Controversy

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The Supreme Court has restored two Special Leave Petitions (SLPs) previously dismissed in the ongoing national controversy over the legality of income tax reassessment notices issued under Section 148 of the Income Tax Act, 1961.  The dispute—centred on whether such notices must mandatorily be issued through the faceless regime under Section 151A—has generated over a…

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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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