Section 148 Notice Invalid as It Was Issued by JAO Instead of FAO: Rajasthan HC

Cement Limited Vs ACIT (Rajasthan High Court) Rajasthan High Court Quashes Reassessment Notice Because It Was Time-Barred Under Section 149; Reassessment Proceedings Set Aside Due to Violation of Faceless Assessment Scheme; Income Tax Reopening Quashed Because Six-Year Limitation Expired Before Section 148 Notice; Rajasthan High Court Follows Hexaware Ruling to Strike Down Reassessment Notice. The Rajasthan High Court considered a petition challenging notice dated 31 March 2024 issued under Section 148A(b) of the Income Tax Act, reassessment notice dated 1 May 2024 issued under Section 148, an...