https://www.taxtmi.com/caselaws?id=757272 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 non-compliance with Section 151A provisions and the Central Government notification dated 29 March 2022, which mandated FAO to issue such notices in faceless assessment proceedings. 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 notices. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 21 Aug 2024 08:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757272 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 non-compliance with Section 151A provisions and the Central Government notification dated 29 March 2022, which mandated FAO to issue such notices in faceless assessment proceedings. 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 notices. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757272