Rajasthan HC invalidates S. 148 notice by JAO, disagrees with Gujarat HC Decision that Faceless Scheme omits Search Cases [Read Order]
Home - Spotlight - Rajasthan HC invalidates S. 148 notice by JAO, disagrees with Gujarat HC Decision that Faceless Scheme omits Search Cases [Read Order]
Since the 29 March 2022 Faceless Scheme contains no exclusion for search-based reassessment notices, a JAO issuing a Section 148 notice acts without jurisdiction, observed the judges .