JAO has no Authority for Sections 148A(b) & 148A(d) Notices Outside Faceless Assessment

Advertisement Royal Bitumen Private Limited Vs ACIT (Bombay High Court) The Bombay High Court recently delivered a significant judgment in the case of Royal Bitumen Private Limited vs ACIT, focusing on the jurisdiction of Jurisdictional Assessing Officers (JAO) to issue reassessment notices under the Income Tax Act, 1961. This article provides a detailed analysis of the court’s findings and their implications. The petitioner in this case challenged a notice issued under Section 148A(b) of the Income Tax Act, contending that it was issued by the JAO outside the framework of the faceles...