Bombay HC Quashes Section 148 Notices Issued by Jurisdictional AO

Baburao Jagnath Bawane Vs PCIT (Bombay High Court)

In a recent ruling, the Bombay High Court’s Nagpur Bench quashed a series of writ petitions challenging the authority of Jurisdictional Assessing Officers to issue notices under Section 148 of the Income Tax Act. The petitions argued that, per Section 151A, only Faceless Assessing Officers have the authority to issue such notices. The High Court agreed with the petitioners, nullifying not only the Section 148 notices issued by Jurisdictional Assessing Officers but also the subsequent assessment and penalty orders. The Court&#

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