Non-compliance with Section 151A: Bombay HC quashes Income Tax Notice u/s 148A outside Faceless Assessment by Jurisdictional AO [Read Order]

The court emphasised that the procedures outlined in Section 148A are inextricably linked to Section 148

By Manu Sharma - On August 13, 2024 10:48 am - 2 mins read

Bombay High Court - Income Tax Notice - Faceless Assessment - Non-compliance - Taxscan

The Bombay High Court has quashed the entire process undertaken by the Jurisdictional Assessing Officer (AO) under Section 148A outside the faceless mechanism, noting that the scheme notified by the Central Government does not exclude the application of Section 148A. The High Court emphasised that the procedures outlined in Section 148A are inextricably linked to…

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