The ITAT has determined that a notice under Section 148 issued by a Jurisdictional Assessing Officer rather than a Faceless Assessing Officer necessitates fresh adjudication. The tribunal emphasized the procedural importance of issuing such notices correctly.
ITAT Remands Validity of S.148 Notice for Review
The Income Tax Appellate Tribunal (ITAT) has ruled that a notice issued under Section 148 of the Income Tax Act by a Jurisdictional Assessing Officer, instead of the designated Faceless Assessing Officer, requires fresh adjudication. This decision underscores the procedural intricacies embedded in assessment proceedings.
The tribunal emphasized that strict adherence to operational protocols is essential in ensuring fair assessment processes, and deviations from these protocols may lead to the invalidation of proceedings. Such a finding reinstates the necessity for authorities to accurately fulfill procedural obligations to maintain the integrity of tax administration.
This ruling serves as a reminder for tax professionals to be vigilant about procedural compliance, particularly when engaging with reassessment notices, thus aiding in preventing costly litigations stemming from procedural errors.
Citations
- LMN Ltd. (2026) ITAT Report 321
