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    <title>2024 (10) TMI 107 - BOMBAY HIGH COURT</title>
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    <description>The HC quashed the notice issued under Section 148 of the Income Tax Act for reassessment of returns for the Assessment Year 2014-15, deeming it time-barred under Section 149. The notice, issued by the Jurisdictional Assessing Officer instead of the mandated Faceless Assessing Officer, was invalid. The Court relied on precedent and did not address other issues, disposing of the Petition without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=759508</link>
      <description>The HC quashed the notice issued under Section 148 of the Income Tax Act for reassessment of returns for the Assessment Year 2014-15, deeming it time-barred under Section 149. The notice, issued by the Jurisdictional Assessing Officer instead of the mandated Faceless Assessing Officer, was invalid. The Court relied on precedent and did not address other issues, disposing of the Petition without costs.</description>
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