https://www.taxtmi.com/caselaws?id=758129 The Bombay HC ruled in favor of the assessee in a faceless assessment case involving income escaping assessment. The court held that the notice issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO) was invalid, as it violated Section 151A requirements. The Revenue failed to comply with the Central Government's notified scheme under Section 151A(2), which constitutes subordinate legislation governing proceedings under Sections 148A and 148. Following the precedent in Hexaware, the court found the improper notice issuance vitiated the entire proceedings, making the assessee's grievance sustainable. en-us Mon, 02 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758129 The Bombay HC ruled in favor of the assessee in a faceless assessment case involving income escaping assessment. The court held that the notice issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO) was invalid, as it violated Section 151A requirements. The Revenue failed to comply with the Central Government's notified scheme under Section 151A(2), which constitutes subordinate legislation governing proceedings under Sections 148A and 148. Following the precedent in Hexaware, the court found the improper notice issuance vitiated the entire proceedings, making the assessee's grievance sustainable. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758129