The Bombay High Court has held that the Jurisdictional Assessing Officer would cease to have jurisdiction to issue any notice under Section 148A and to take further actions under Section 148A and Section 148 of the Act, outside the faceless assessment.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the JAO did not have the …
The Gujarat High Court has held that the reassessment powers could not be exercised either for the purpose of reverification or to have a merry sailing for a rowing inquiry.The division bench of Justice N.V. Anjaria and Justice Bhargav D. Karia has observed that the assessing officer wanted to undertake a fishing inquiry in relation to an issue about which …
The recent topic of debate has been qua the judgement recently delivered by a division bench of the Supreme Court, authored by Hon'ble Justice M.R. In the judgment titled Union of India v. Ashish Agarwal, in a batch of 24 Appeals, the Supreme Court modified/reversed the 6 High Courts' ruling wherein all the High Courts had quashed the reassessment notices …
