CBDT has made massive changes in the jurisdiction / authority of Income Tax Officers under Faceless Scheme
(i) Vide Notification No. 23/2021 dated 31.03.2021amendments have been made in the jurisdiction of 4195 number of Income-tax Authorities of Regional Faceless Assessment Centres (the ReFACs).
(ii) Vide Notification No. 24/2021 dated 31.03.2021 amended the (a) concurrent jurisdiction of the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) [PCIT (ReFAC)(VU)], (b) concurrent jurisdiction of Principal Commissioners of Income-tax (ReFAC)(VU) viz-a-viz Additional Commissioners of Income-tax (ReFAC) (VU) or Joint Commissioners of Income-tax (ReFAC) (VU) (c) concurrent jurisdiction of the Additional Commissioners of Income-tax (ReFAC)(VU) or the Joint Commissioners of Income-tax (ReFAC)(VU) viz-a-viz Deputy Commissioners of Income-tax (ReFAC) (VU)/ Assistant Commissioners of Income-tax (ReFAC) (VU) / Income-tax Officers (ReFAC) (VU).
(iii) vide Notification No. 25/2021 dated 31.03.2021 authorised the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her / his headquarters at Delhi, to act as the ‘Prescribed Income-tax Authority’ for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the said Act, or sub-section (1) of section 148 of the Act, for the purpose of issuance of notice under sub-section (2) of section 143 of the said Act.
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- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
- TDS can’t be denied for non deposit of tax deducted by the deductor – High Court
- Cash withdrawal from bank can’t be taxed u/s 69C as unexplained expenditure – ITAT
- A bland statement of ‘fraud or concealment of facts” in GST Notice u/s 74 not sufficient – SC
