Notices by Joint Assessing Officer invalid due to lack of jurisdiction u/s 151A. Court followed Hexaware case, allowing petition.

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....Faceless assessment notices issued by Joint Assessing Officer instead of Facessing Assessing Officer held invalid as lacking jurisdiction u/s 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. decision, High Court allowed petition, declaring impugned notices illegal and invalid due to jurisdictional defect of issuance by Joint Assessing Officer.....