https://www.taxtmi.com/caselaws?id=759035 The Bombay HC held that a jurisdictional assessing officer cannot issue notices under Section 148 for income escaping assessment, as this violates Section 151A provisions establishing faceless assessment regime. Following precedents in Nainraj Enterprises and Hexaware Technology, the court ruled that non-compliance with the Central Government's notified scheme under Section 151A(2) invalidates the proceedings. The reassessment proceedings were deemed unsustainable, and the sanction granted by unauthorized authorities was rendered invalid. The case was decided in favor of the assessee. en-us Wed, 04 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759035 The Bombay HC held that a jurisdictional assessing officer cannot issue notices under Section 148 for income escaping assessment, as this violates Section 151A provisions establishing faceless assessment regime. Following precedents in Nainraj Enterprises and Hexaware Technology, the court ruled that non-compliance with the Central Government's notified scheme under Section 151A(2) invalidates the proceedings. The reassessment proceedings were deemed unsustainable, and the sanction granted by unauthorized authorities was rendered invalid. The case was decided in favor of the assessee. Case-Laws Income Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759035