![Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110522-reassessment-notices-taxscan.jfif "Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]")
Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]
The Delhi High Court has reaffirmed that both the Jurisdictional Assessing Officer (JAO) and the Faceless Assessing Officer (FAO) possess concurrent...
![Rajasthan HC invalidates S. 148 notice by JAO, disagrees with Gujarat HC Decision that Faceless Scheme omits Search Cases [Read Order]](https://images.taxscan.in/h-upload/2025/11/30/250x150_2108937-rajasthan-hc-jao-gujarat-hc-faceless-scheme-search-cases-taxscan.webp "Rajasthan HC invalidates S. 148 notice by JAO, disagrees with Gujarat HC Decision that Faceless Scheme omits Search Cases [Read Order]")
![Punjab and Haryana HC Invalidates S.148 Notices for Non-Compliance with Faceless Assessment Procedure [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Punjab-and-Haryana-High-Court-Section-148-of-Income-Tax-Act-Income-Tax-Income-Tax-Act-Faceless-Assessment-Taxscan.jpeg "Punjab and Haryana HC Invalidates S.148 Notices for Non-Compliance with Faceless Assessment Procedure [Read Order]")
![Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Assessment-Reopening-Notice-JAO-Income-Tax-Act-Bombay-HC-taxscan.jpg "Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]")
![Notice for Reopening of Assessment Invalid on Belief of Escapement of Income when Deduction u/s 80JJAA allowed in earlier Years: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Bombay-High-Court-Reopening-of-assessment-Section-80JJAA-Escapement-of-income-taxscan.jpeg "Notice for Reopening of Assessment Invalid on Belief of Escapement of Income when Deduction u/s 80JJAA allowed in earlier Years: Bombay HC [Read Order]")
Reopening of Income Tax Assessment on Change of Opinion Invalid when barred by Limitation: Bombay HC [Read Order]
A Division bench of the Bombay High Court has held that reopening of Income Tax assessment on the sole basis of change of opinion is invalid when the same is barred by limitation. The petitioner...
![Reopening of Income Tax Assessment on Change of Opinion Invalid when barred by Limitation: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Reopening-Income-Tax-Assessment-Change-of-Opinion-Invalid-barred-by-Limitation-Bombay-HC-taxscan.jpg "Reopening of Income Tax Assessment on Change of Opinion Invalid when barred by Limitation: Bombay HC [Read Order]")
![ÂÂÂDSC not mandatory for Service of Notice u/s 148: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/���Digital-Signature-Certificate-DSC-service-Notice-TAXSCAN.jpg "ÂÂÂDSC not mandatory for Service of Notice u/s 148: Delhi High Court [Read Order]")
Generation of Notice without Dispatch fails to meet the expression 'shall be issued' u/s 149: Delhi HC [Read Judgment]
In a ruling by the Division Bench of the Delhi High Court, it was held that, the Generation of Notice by the Jurisdictional Assessing Officer (JAO) without dispatch fails to meet the expression...
![Generation of Notice without Dispatch fails to meet the expression shall be issued u/s 149: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/09/Generation-of-Notice-Dispatch-fails-Delhi-HC-TAXSCAN.jpg "Generation of Notice without Dispatch fails to meet the expression shall be issued u/s 149: Delhi HC [Read Judgment]")
Bombay HC quashes Section 148 Notices as Assessment could not have been reopened at all by Jurisdictional Assessment Officer [Read Order]
The Bombay High Court has quashed the Section 148 notices as assessment could not have been reopened at all by the Jurisdictional Assessment Officer. This is a case where the notice under Section...
![Bombay HC quashes Section 148 Notices as Assessment could not have been reopened at all by Jurisdictional Assessment Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Bombay-High-Court-Section-148-notices-assessment-Jurisdictional-Assessment-Officer-Assessment-Officer-Taxscan.jpeg "Bombay HC quashes Section 148 Notices as Assessment could not have been reopened at all by Jurisdictional Assessment Officer [Read Order]")
CBDT issues Instructions regarding Selection of Cases for issue of Notice u/s 148 of the Income Tax Act, 1961 [Read Instruction]
The Central Board of Direct Taxes and Customs (CBDT) issued the Instructions regarding the selection of cases for the issue of notice under section 148 of the Income-tax Act, 1961. The Board...
![CBDT issues Instructions regarding Selection of Cases for issue of Notice u/s 148 of the Income Tax Act, 1961 [Read Instruction]](https://www.taxscan.in/wp-content/uploads/2021/03/CBDT-issues-Instructions-selection-of-cases-issue-of-notice-Income-tax-Act-Taxscan.jpg "CBDT issues Instructions regarding Selection of Cases for issue of Notice u/s 148 of the Income Tax Act, 1961 [Read Instruction]")