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    <title>2024 (7) TMI 1192 - BOMBAY HIGH COURT</title>
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    <description>HC held notices issued under section 148 invalid where Junior Assessing Officer, not the Faceless Assessment Office, issued them, finding non-compliance with section 151A and the Central Government notification of 29 March 2022. Relying on precedent, the court found the JAO lacked jurisdiction to issue the impugned notices and therefore declared those notices illegal and invalid. The petition was allowed in favour of the assessee.</description>
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      <description>HC held notices issued under section 148 invalid where Junior Assessing Officer, not the Faceless Assessment Office, issued them, finding non-compliance with section 151A and the Central Government notification of 29 March 2022. Relying on precedent, the court found the JAO lacked jurisdiction to issue the impugned notices and therefore declared those notices illegal and invalid. The petition was allowed in favour of the assessee.</description>
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