Bombay HC Quashes Reassessment Notices for Non-Compliance with Faceless Procedure

Ganesh Nivrutti Jagtap Vs ACIT (Bombay High Court) The Bombay High Court heard a writ petition filed under Article 226 of the Constitution challenging notices issued under Sections 148, 148A(b), and 148A(d) of the Income Tax Act, 1961, in respect of the petitioner’s returns for Assessment Year 2020-21. The petitioner contended that the notices and orders were issued by the Jurisdictional Assessing Officer (JAO) rather than a Faceless Assessing Officer (FAO), in contravention of Section 151A of the Act and the related CBDT notification dated 29 March 2022, which mandates faceless procedures f...