Bombay High Court Quashes Notice and Order Under Section 148A(d)

VDA Infosolutions Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)

The petitioner is a company. It filed return for assessment year 2020-2021. It was issued notice under section 148 of the Income Tax Act on 29.03.2024, pursuant to order passed under section 148A(d) of the said act came to be passed. The same was challenged in the present writ petition. The challenge, amongst other grounds, was on the ground that the notice is issued by the jurisdictional assessing officer (JAO) and not by the faceless assessing officer (FAO) in terms of section 151A of the Act and hence,

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