Object Of Introduction Of Faceless Assessment Stands Defeated If Show Cause Notice U/s 148 Is Issued By Jurisdictional AO: Punjab & Haryana HC

The Punjab and Haryana High Court ruled that a faceless assessment show cause notice under Section 148 of the Income Tax Act must be issued by a jurisdictional Assessing Officer (AO) and cannot be issued by a non-jurisdictional AO. The court emphasized that the faceless assessment mechanism, while ensuring anonymity, must still adhere to established legal and procedural requirements. This ensures that taxpayers are not unfairly targeted and their rights to fair assessment are preserved. The decision reinforces the principle that procedural correctness is crucial in maintaining the integrity of tax assessments.