https://www.taxtmi.com/caselaws?id=456467 The Bombay HC quashed the notice issued under Section 148 of the Income Tax Act, 1961, due to a violation of Section 151A, as it was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer. Consequently, any related re-assessment orders, demand notices, or penalty notices were also nullified. The court emphasized the necessity for compliance with statutory provisions, underscoring the legal requirement for notices to be issued by the designated authority. The ruling clarified procedural requirements and upheld the principles of legality and due process in tax administration. en-us Fri, 10 May 2024 00:00:00 +0530 Sat, 27 Jul 2024 07:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456467 The Bombay HC quashed the notice issued under Section 148 of the Income Tax Act, 1961, due to a violation of Section 151A, as it was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer. Consequently, any related re-assessment orders, demand notices, or penalty notices were also nullified. The court emphasized the necessity for compliance with statutory provisions, underscoring the legal requirement for notices to be issued by the designated authority. The ruling clarified procedural requirements and upheld the principles of legality and due process in tax administration. Case-Laws Income Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456467