Month: April 2025
*******Section 151A: JAO Lacks Jurisdiction to Issue Section 148 Income Tax Notices
Clipped from: https://taxguru.in/income-tax/issuance-notice-u-s-148-jurisdictional-assessing-officer-jurisdiction-invalid.html Sharda Devi Chhajer Vs ITO (Rajasthan High Court) Rajasthan High Court held that, in terms of section 151A of the Income Tax Act,
*******Delhi HC Quashes Faceless Assessment for Lack of SCN cum Draft Order
Clipped from: https://taxguru.in/income-tax/delhi-hc-quashes-faceless-assessment-lack-scn-cum-draft-assessment-order.html Akashganga Infraventures India Limited Vs National Faceless Assessment Centre (Delhi High Court) In the case of Akashganga Infraventures India Limited vs. National Faceless Assessment
*******Faceless Assessment Invalid if Draft Order not served Before Finalization: Gujarat HC
Clipped from: https://taxguru.in/income-tax/faceless-assessment-invalid-draft-order-served-finalization-gujarat-hc.html Kottex Industries Private Limited Vs National Faceless Assessment Centre (Gujarat High Court) In Kottex Industries Private Limited vs. National Faceless Assessment Centre, the Gujarat