https://www.taxtmi.com/caselaws?id=756856 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 ruled that JAO had no authority to issue such notices 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 reassessment proceedings. en-us Mon, 05 Aug 2024 00:00:00 +0530 Sat, 10 Aug 2024 09:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756856 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 ruled that JAO had no authority to issue such notices 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 reassessment proceedings. Case-Laws Income Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756856