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Bombay HC Invalid Reassessment Notice for non-compliance with Section 151A
Case Law Details
- Case Name
- Tilak Ventures Ltd. Vs Union of India & Ors (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Bombay High Court
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Tilak Ventures Ltd. Vs Union of India & Ors (Bombay High Court)
In the case of Tilak Ventures Ltd. Vs The Union of India & Ors, the Bombay High Court ruled that a reassessment notice issued to the petitioner under Section 148 of the Income Tax Act, 1961 was invalid. The notice, issued by a Jurisdictional Assessing Officer (JAO), violated the faceless assessment scheme mandated under Section 151A of the Act, which requires such notices to be issued by a Faceless Assessing Officer (FAO). The court referenced its earlier decision in Hexaware Technologies Ltd. Vs ACIT, stating that the fac...
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