Jurisdictional AO and Faceless AO cannot exercise Concurrent Jurisdiction to issue Notice u/s 148: Bombay HC underlines purpose of Faceless Mechanism

The Bombay High Court has ruled that both the jurisdictional Assessing Officer (AO) and the Faceless AO cannot simultaneously exercise jurisdiction to issue a notice under Section 148 of the Income Tax Act. The court emphasized that the faceless assessment system was introduced to eliminate the need for physical interaction between taxpayers and tax officers, thus ensuring transparency and reducing harassment. This ruling clarifies that once a case is assigned to the Faceless AO, the jurisdictional AO loses authority over it, ensuring the integrity of the faceless assessment process.