https://www.taxtmi.com/caselaws?id=756483 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 requirements and the Central Government notification dated 29 March 2022. Following the precedent in Hexaware Technologies Ltd., the court ruled that JAO lacked authority to issue faceless assessment notices for income escaping assessment. The petition was allowed in favor of the assessee, declaring the impugned notices illegal and invalid. en-us Wed, 31 Jul 2024 00:00:00 +0530 Tue, 09 Jun 2026 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756483 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 requirements and the Central Government notification dated 29 March 2022. Following the precedent in Hexaware Technologies Ltd., the court ruled that JAO lacked authority to issue faceless assessment notices for income escaping assessment. The petition was allowed in favor of the assessee, declaring the impugned notices illegal and invalid. Case-Laws Income Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756483