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<h1>Bombay High Court Invalidates Faceless Tax Assessment Notices Issued by JAO, Citing Section 151A Violation and Jurisdiction Issues.</h1> The Bombay High Court ruled on the validity of faceless assessment notices issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessment Officer (FAO), emphasizing adherence to statutory provisions under the Income Tax Act, 1961. A U.S.-based limited partnership challenged the notices, arguing they violated Section 151A and a 2022 government notification mandating faceless assessments. The court quashed the notices and related orders, citing lack of jurisdiction and supporting a prior decision in Hexaware Technologies Limited. The court underscored the necessity of following prescribed procedures for fair and transparent assessments.