https://www.taxtmi.com/caselaws?id=463093 The HC held that the reopening of assessment was invalid as the notice was issued by the JAO instead of the FAO, contravening the Scheme under Section 151A(2). The Scheme, having the status of subordinate legislation, governs proceedings under Sections 148 and 148A. The court relied on the precedent in Hexaware and a recent HC decision in Nainraj Enterprises Pvt. to conclude that the impugned notice was without jurisdiction. Consequently, the proceedings initiated under Section 148 were quashed, and the writ petition was allowed. en-us Tue, 06 Aug 2024 00:00:00 +0530 Tue, 05 Aug 2025 20:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463093 The HC held that the reopening of assessment was invalid as the notice was issued by the JAO instead of the FAO, contravening the Scheme under Section 151A(2). The Scheme, having the status of subordinate legislation, governs proceedings under Sections 148 and 148A. The court relied on the precedent in Hexaware and a recent HC decision in Nainraj Enterprises Pvt. to conclude that the impugned notice was without jurisdiction. Consequently, the proceedings initiated under Section 148 were quashed, and the writ petition was allowed. Case-Laws Income Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463093