https://www.taxtmi.com/caselaws?id=755507 The Bombay HC held that reassessment proceedings were invalid where the JAO issued notice under Section 148A(b) instead of following the mandatory faceless assessment procedure. The court found that under Section 151A read with Section 144B of the Act, all reassessment notices must be issued through the faceless assessment scheme notified by the Central Government. The JAO lacked jurisdiction to issue the notice outside this scheme. Additionally, the AO failed to consider the petitioner's submissions regarding the project completion method when deciding to reopen the assessment. The petitioner's appeal was allowed. en-us Tue, 02 Jul 2024 00:00:00 +0530 Thu, 16 Jan 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755507 The Bombay HC held that reassessment proceedings were invalid where the JAO issued notice under Section 148A(b) instead of following the mandatory faceless assessment procedure. The court found that under Section 151A read with Section 144B of the Act, all reassessment notices must be issued through the faceless assessment scheme notified by the Central Government. The JAO lacked jurisdiction to issue the notice outside this scheme. Additionally, the AO failed to consider the petitioner's submissions regarding the project completion method when deciding to reopen the assessment. The petitioner's appeal was allowed. Case-Laws Income Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755507