Vijayakumar Balaji v. The ITO, Non-Corporate Ward-3(1), Coimbatore

Parties Involved

Facts Summary

This is an appeal by Vijayakumar Balaji against the order of the Learned Commissioner of Income Tax (Appeals) for the Assessment Year 2020-21. The appeal was filed belatedly by 16 days, but the delay was condoned as the cause for delay was found reasonable. The main issue raised by the appellant is the validity of the notice issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, 1961, which the appellant claims is bad in law. The appellant argues that the notice should have been issued by the Faceless Assessment Officer (FAO) as per the e-Assessment of Income Escaping Assessment Scheme, 2022, notified by the Central Board of Direct Taxes (CBDT) on 29th March 2022.…

Legal Issues

• 1. Validity of the notice issued by the JAO under Section 148 of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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