https://www.taxtmi.com/caselaws?id=755837 The Bombay HC held that notices issued under Section 148 by Joint Assessment Officer (JAO) instead of Faceless Assessment Officer (FAO) were invalid due to lack of jurisdiction. The court found non-compliance with Section 151A provisions and Central Government notification dated 29 March 2022, which mandated FAO to issue such notices in faceless assessment proceedings. Following precedent in Hexaware Technologies Ltd., the court declared the impugned notices illegal and invalid, allowing the petition in favor of the assessee. en-us Tue, 16 Jul 2024 00:00:00 +0530 Sat, 16 May 2026 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755837 The Bombay HC held that notices issued under Section 148 by Joint Assessment Officer (JAO) instead of Faceless Assessment Officer (FAO) were invalid due to lack of jurisdiction. The court found non-compliance with Section 151A provisions and Central Government notification dated 29 March 2022, which mandated FAO to issue such notices in faceless assessment proceedings. Following precedent in Hexaware Technologies Ltd., the court declared the impugned notices illegal and invalid, allowing the petition in favor of the assessee. Case-Laws Income Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755837