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of <h1>Bombay High Court Invalidates Tax Notice u/s 148 for AY 2015-2016; Cites Procedural Errors and Backdating.</h1> The Bombay High Court examined the validity of a notice issued under Section 148 of the Income Tax Act, 1961, addressing several key issues. It ruled that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, does not apply to the Assessment Year 2015-2016, and notices issued post-March 31, 2021, cannot be backdated. The notice in question was deemed invalid due to the absence of a Document Identification Number and improper issuance by the Jurisdictional Assessing Officer instead of the National Faceless Assessment Centre. The Court emphasized the mandatory nature of automated and faceless issuance of notices and rejected reassessment based on a change of opinion.
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