https://www.taxtmi.com/caselaws?id=756428 The Bombay HC held that notices issued under Section 148 by JAO instead of FAO were invalid due to lack of jurisdiction. The court found that JAO had no authority to issue faceless assessment notices for income escaping assessment, particularly under Section 151A provisions and the Central Government notification dated 29 March 2022. Following the precedent in Hexaware Technologies Ltd., the court declared the impugned notices illegal and invalid, allowing the petition in favor of the assessee and quashing the notices issued without proper jurisdiction. en-us Tue, 30 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 08:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756428 The Bombay HC held that notices issued under Section 148 by JAO instead of FAO were invalid due to lack of jurisdiction. The court found that JAO had no authority to issue faceless assessment notices for income escaping assessment, particularly under Section 151A provisions and the Central Government notification dated 29 March 2022. Following the precedent in Hexaware Technologies Ltd., the court declared the impugned notices illegal and invalid, allowing the petition in favor of the assessee and quashing the notices issued without proper jurisdiction. Case-Laws Income Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756428