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of <h1>Bombay High Court Rules Faceless Assessment Scheme Inapplicable to Certain Income Tax Notices; Quashes Illegal Orders.</h1> The Bombay High Court addressed the jurisdictional limits of the faceless assessment mechanism in income tax proceedings. The court examined the provisions of Sections 151A, 144B, and 148A of the Income Tax Act, alongside the scheme notified on March 29, 2022. It concluded that orders dated March 31, 2021, and September 6, 2021, do not apply to proceedings under Sections 148A and 148. The court ruled that notices issued by the Jurisdictional Assessing Officer, which fell outside the faceless mechanism, were illegal. The court upheld the faceless assessment scheme's applicability to central and international taxation charges, quashing the impugned notices and orders.
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