https://www.taxtmi.com/caselaws?id=759069 The Bombay HC ruled that a notice issued by the Jurisdictional Assessing Officer under Section 148 for income escaping assessment was invalid as it violated Section 151A of the IT Act. The court held that Section 151A establishes a faceless assessment regime, making it impermissible for jurisdictional officers to issue such notices. Following precedents from Nainraj Enterprises and Hexaware Technology cases, the court decided in favor of the assessee, invalidating the assessment notice. en-us Mon, 09 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759069 The Bombay HC ruled that a notice issued by the Jurisdictional Assessing Officer under Section 148 for income escaping assessment was invalid as it violated Section 151A of the IT Act. The court held that Section 151A establishes a faceless assessment regime, making it impermissible for jurisdictional officers to issue such notices. Following precedents from Nainraj Enterprises and Hexaware Technology cases, the court decided in favor of the assessee, invalidating the assessment notice. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759069