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    <title>2024 (9) TMI 23 - 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 notification dated 29 March 2022. The court ruled that JAO lacked jurisdiction to issue faceless assessment notices for income escaping assessment, following the precedent in Hexaware Technologies Ltd. The petition was allowed in favor of the assessee, with the impugned notices declared illegal and invalid.</description>
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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 notification dated 29 March 2022. The court ruled that JAO lacked jurisdiction to issue faceless assessment notices for income escaping assessment, following the precedent in Hexaware Technologies Ltd. The petition was allowed in favor of the assessee, with the impugned notices declared illegal and invalid.</description>
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