NaFAC and JAO hold valid jurisdiction for faceless reassessments, but natural justice demands remanding ex-parte additions due to assessee’s mental illness.
NaFAC and JAO hold valid jurisdiction for faceless reassessments, but natural justice demands remanding ex-parte additions due to assessee’s mental illness. Issue Whether National Faceless Assessment Centre (NaFAC) and Jurisdiction Assessment Officer (JAO) possess valid jurisdiction under Section 144B and Section 151A read with CBDT circulars/notifications to conduct faceless reassessment proceedings under Section 147 of… Read More »