https://www.taxtmi.com/caselaws?id=756855 The HC held that notices issued under section 148 were illegal and invalid because the Junior Assessing Officer lacked jurisdiction to issue them, particularly in light of Section 151A and the Central Government notification of 29 March 2022. Relying on an earlier HC decision construing the same provisions, the court found non-compliance with the mandated faceless assessment framework and therefore allowed the petition in favour of the assessee, quashing the impugned notices. en-us Mon, 05 Aug 2024 00:00:00 +0530 Tue, 28 Oct 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756855 The HC held that notices issued under section 148 were illegal and invalid because the Junior Assessing Officer lacked jurisdiction to issue them, particularly in light of Section 151A and the Central Government notification of 29 March 2022. Relying on an earlier HC decision construing the same provisions, the court found non-compliance with the mandated faceless assessment framework and therefore allowed the petition in favour of the assessee, quashing the impugned notices. Case-Laws Income Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756855