JAO Vs. FAO: The Jurisdictional Battle continues Recently, Madras High Court in the case of Mark Studio India Private Limited held that JAO & FAO have concurrent jurisdiction; Procedural, ‘curable’ error won’t vitiate proceedings. It may be noted that the Faceless Assessment Scheme, introduced in 2022, mandates that re-assessment proceedings u/s 148 of the ITA to be conducted…
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