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    <title>2024 (8) TMI 1084 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC held that notices issued under Section 148 by JAO instead of FAO were invalid due to non-compliance with Section 151A and the Central Government notification dated 29 March 2022. The court determined that JAO lacked jurisdiction to issue faceless assessment notices for income escaping assessment. Following the precedent established in Hexaware Technologies Ltd., the HC declared the impugned notices illegal and invalid, allowing the petition in favor of the assessee and quashing the notices issued without proper jurisdictional authority.</description>
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    <pubDate>Fri, 09 Aug 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=757380</link>
      <description>The Bombay HC held that notices issued under Section 148 by JAO instead of FAO were invalid due to non-compliance with Section 151A and the Central Government notification dated 29 March 2022. The court determined that JAO lacked jurisdiction to issue faceless assessment notices for income escaping assessment. Following the precedent established in Hexaware Technologies Ltd., the HC declared the impugned notices illegal and invalid, allowing the petition in favor of the assessee and quashing the notices issued without proper jurisdictional authority.</description>
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      <pubDate>Fri, 09 Aug 2024 00:00:00 +0530</pubDate>
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