https://www.taxtmi.com/caselaws?id=756159 The Bombay HC quashed a Section 148 notice and reassessment order issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO). Following precedent from Hexaware Technology Ltd. and Vikram Developers, the court held that post-Finance Act 2021, JAOs lack jurisdiction to issue such notices under the faceless assessment scheme. The notice violated Section 151A provisions and the March 29, 2022 scheme. Consequently, all related demand and penalty notices were also quashed and set aside. en-us Mon, 22 Jul 2024 00:00:00 +0530 Sat, 27 Jul 2024 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756159 The Bombay HC quashed a Section 148 notice and reassessment order issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO). Following precedent from Hexaware Technology Ltd. and Vikram Developers, the court held that post-Finance Act 2021, JAOs lack jurisdiction to issue such notices under the faceless assessment scheme. The notice violated Section 151A provisions and the March 29, 2022 scheme. Consequently, all related demand and penalty notices were also quashed and set aside. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756159