https://www.taxtmi.com/caselaws?id=755504 The Bombay HC invalidated reassessment proceedings under Section 148 of the Income Tax Act due to non-compliance with Section 151A. The court held that notices issued by Joint Assessment Officer instead of Faceless Assessment Officer violated mandatory statutory requirements. Following the precedent in Hexaware Technologies Limited, the court ruled that such non-compliance with the Central Government's notified scheme renders the entire reassessment proceedings unsustainable and invalid. The petition challenging the notice was allowed, effectively quashing the reassessment proceedings. en-us Mon, 01 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755504 The Bombay HC invalidated reassessment proceedings under Section 148 of the Income Tax Act due to non-compliance with Section 151A. The court held that notices issued by Joint Assessment Officer instead of Faceless Assessment Officer violated mandatory statutory requirements. Following the precedent in Hexaware Technologies Limited, the court ruled that such non-compliance with the Central Government's notified scheme renders the entire reassessment proceedings unsustainable and invalid. The petition challenging the notice was allowed, effectively quashing the reassessment proceedings. Case-Laws Income Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755504