https://www.taxtmi.com/caselaws?id=758242 The Bombay HC held that faceless assessment proceedings were invalid where notice was issued by JAO instead of FAO as required under the Central Government Scheme pursuant to Section 151A(2). The court found that revenue failed to comply with the notified Scheme governing proceedings under Sections 148A and 148. Following the Hexaware precedent, the court determined that improper notice issuance vitiated the entire proceedings. Since JAO lacked jurisdiction to issue the notice and the matter was time-barred, the writ petition was allowed and assessment proceedings were quashed. en-us Tue, 03 Sep 2024 00:00:00 +0530 Tue, 10 Sep 2024 08:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758242 The Bombay HC held that faceless assessment proceedings were invalid where notice was issued by JAO instead of FAO as required under the Central Government Scheme pursuant to Section 151A(2). The court found that revenue failed to comply with the notified Scheme governing proceedings under Sections 148A and 148. Following the Hexaware precedent, the court determined that improper notice issuance vitiated the entire proceedings. Since JAO lacked jurisdiction to issue the notice and the matter was time-barred, the writ petition was allowed and assessment proceedings were quashed. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758242