JAOs, FAOs have concurrent jurisdiction to issue income tax notice under faceless scheme: Madras High Court

The Madras High Court addressed an issue regarding the concurrent jurisdiction of Joint Commissioners of Income Tax (JAOs) and Faceless Assessment Officers (FAOs) in the context of income tax notices under the Faceless Scheme. The case arose from a dispute over whether the JAOs had the authority to act concurrently with the FAOs in issuing notices. The Court clarified that while both entities had overlapping jurisdiction, their roles were distinct, with the JAOs acting in a supervisory capacity. The ruling underscores the importance of clarifying jurisdictional ambiguities in tax administration and improving the efficiency of the faceless assessment system.