No Jurisdiction for JAO to Issue Income Tax Reassessment Notices outside NFAC Framework: Bombay HC [Read Order]
Bombay HC nullifies Reassessment Notice issued beyond Jurisdiction of JAO
By Manu Sharma - On July 17, 2024 12:33 pm - 2 mins read
The Bombay High Court ruled that the Jurisdictional Assessing Officer ( JAO ) loses authority to issue reassessment notices under Section 148A(b) and take subsequent actions under Section 148A(d) and Section 148 of the Income Tax Act outside the framework of faceless assessment. The petitioner challenged the validity of the reassessment notice and subsequent order…
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