Bombay HC quashes assessment order due to non-service of physical notice for reopening

Fayeza Muffadal Contractor Vs National Faceless Assessment Centre (Bombay High Court) Introduction: The recent case of Fayeza Muffadal Contractor vs. National Faceless Assessment Centre (NFAC) before the Bombay High Court has raised critical questions regarding the issuance of notices and adherence to Standard Operating Procedures (SOPs) in faceless assessment proceedings. The petitioner challenges an assessment order passed under Section 147, asserting a fundamental lapse in issuing a notice prior to the assessment. Detailed Analysis: 1. Background of the Case: Fayeza Muffadal Contractor co...