Notice u/s 148 issued by JAO

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PARAS CHHAJED (Querist)
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03 May 2023 CBDT notified the e-Assessment of Income Escaping Assessment Scheme, 2022 vide Notification No. 18 on 29.03.2022 and accordingly notice u/s 148 to be issued through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act. My query is about validity of proceedings where Jurisdictional Assessing Officer issued notice u/s 148. Kindly guide. Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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04 May 2023 It will also be valid. There would not be overlapping.

PARAS CHHAJED

PARAS CHHAJED (Querist)
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04 May 2023 Honourable Telangana High Court has already passed an interim order staying the notice stating that prima facie the JAO had no authority and after that there are a number of writs which will be heard together on 3rd July 23. If the HC holds that the notices issued by JAO are without authority in accordance with the scheme of CBDT then the revenue may approach the Supreme Court requesting to exercise its powers under article 142 of the Constitution of India and to come to the rescue of the revenue as has been done in the case of Ashish Agrawal. They will provide statistics that this much income which has escaped assessment in this many cases is involved, and the errors committed by their learned officers need to be corrected in the interest of the exchequer without any detriment to such officers who erred.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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04 May 2023 As the matter is sub-judicial, wait for final outcome.

PARAS CHHAJED

PARAS CHHAJED (Querist)
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17 September 2023 Case Name : Kankanala Ravindra Reddy Vs ITO (Telangana High Court) Appeal Number : Writ Petition Nos.25903 of 2022 Date of Judgement/Order : 14/09/2023

In a landmark ruling, the Telangana High Court invalidated notices issued under Section 148 of the Income Tax Act by the Jurisdictional Assessing Officer (JAO) following the introduction of Section 151A amendments. This judgment underscores the importance of adhering to statutory procedures and amendments for ensuring transparency and legality in tax assessment proceedings. It highlights the significance of strict compliance with the law, especially when new provisions are introduced to enhance efficiency and accountability. The case sets a precedent for future tax assessment cases influenced by similar amendments, emphasizing the need for alignment with the evolving legal framework

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