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<h1>Bombay High Court Invalidates Tax Notice for Violating Faceless Assessment Rules u/s 151A of Income Tax Act.</h1> The Bombay High Court ruled on the validity of a notice issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, which was challenged for violating the faceless assessment provisions of Section 151A. The court found the notice invalid, emphasizing that the faceless assessment regime requires strict adherence to assigned jurisdictions, either to the JAO or the Faceless Assessment Officer (FAO), as per the Scheme dated 29 March 2022. The judgment reinforces the principles of transparency, accountability, and procedural adherence in tax assessments, protecting assessees from arbitrary actions by authorities.