https://www.taxtmi.com/caselaws?id=758130 The Bombay HC held that a notice issued by the Jurisdictional Assessing Officer (JAO) under Section 148 for faceless assessment of income escaping assessment was invalid and not in accordance with Section 151A of the IT Act. The Court ruled that Section 151A establishes a faceless assessment regime, making it impermissible for the JAO to issue such notices as it would breach the statutory provisions. The decision followed precedents from Nainraj Enterprises Pvt. Ltd. and Hexaware Technology Ltd. en-us Mon, 02 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758130 The Bombay HC held that a notice issued by the Jurisdictional Assessing Officer (JAO) under Section 148 for faceless assessment of income escaping assessment was invalid and not in accordance with Section 151A of the IT Act. The Court ruled that Section 151A establishes a faceless assessment regime, making it impermissible for the JAO to issue such notices as it would breach the statutory provisions. The decision followed precedents from Nainraj Enterprises Pvt. Ltd. and Hexaware Technology Ltd. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758130