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November 2024

Reassessment — Notice — Jurisdiction — Faceless assessment scheme — Issue of notices by jurisdictional AO — Procedure adopted by the department in contravention of statutorily prescribed procedure u/s. 151A — Office memorandum cannot override mandatory specifications in Scheme — Notices set aside — Department given liberty to proceed in accordance with amended provisions.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 3 mins

54. Jatinder Singh Bhangu and JyotiSareen vs. UOI

[2024] 466 ITR 474 (P&H)

A. Y. 2020–21: Date of order 19th July, 2024

Ss. 147, 148 and 151A of ITA 1961

Reassessment — Notice — Jurisdiction — Faceless assessment scheme — Issue of notices by jurisdictional AO — Procedure adopted by the department in contravention of statutorily prescribed procedure u/s. 151A — Office memorandum cannot override mandatory specifications in Scheme — Notices set aside — Department given liberty to proceed in accordance with amended provisions.

For the A. Y. 2020–21, the jurisdictional Assessing Officer issued a notice u/s. 148 of the Income-tax Act, 1961 to reopen the assessment u/s. 147 on the ground that there was escapement of income on account of the compensation received by the assessees on the acquisition of their agricultural land.

The assesee filed a writ petition and challe

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