Validity of faceless assessment challenged due to notice u/s 148 ...

Faceless assessment notice by jurisdictional officer invalid. Bombay HC quashes reassessment order & penalties, upholds Hexaware & Vikram Developers.

Case Laws Income Tax

July 29, 2024

Validity of faceless assessment challenged due to notice u/s 148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO), violating Section 151A. Bombay High Court, relying on Hexaware Technology Ltd., held notices by JAO after Finance Act 2021 are invalid. Considering JAO's lack of authority and non-compliance with Section 151A and related scheme, the impugned notice, reassessment order, consequential demands, and penalties were quashed by allowing the writ petition, consistent with Vikram Developers.

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Validity of faceless assessment challenged due to notice u/s 148 ...

Faceless assessment notice by jurisdictional officer invalid. Bombay HC quashes reassessment order & penalties, upholds Hexaware & Vikram Developers.

Case Laws Income Tax

July 29, 2024

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